Makemytrip (INDIA) Private Limited vs. Union Of INDIA & Ors.

W.P.(C)/1383/2021HC DelhiGSTCNR DLHC01008097202116 February 2021Bench: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW,HON'BLE MR. JUSTICE SANJEEV NARULA3 pages

For Petitioner: Mr. B L Narasimhan, Mr. Karan Sachdev and Mr. Agrim Arora, AdvocatesFor Respondent: Mr. Vivek Goyal, CGSC with Mr. Abhishek Khanna, GP. Mr. Amit Bansal, Senior Standing Counsel with Ms. Vipasha Mishra, Advocate for R-2 to 4

AI SummaryRemanded

Held

The Court took the statement of the Revenue's counsel on record, acknowledging that the issues with the GSTN portal were claimed to be resolved. The Court directed the petitioners to meet with a designated GSTN officer, Ms. Shrishty Saxena, on February 17, 2021, at 11:00 AM, to attempt filing and uploading the statement. This officer was instructed to assist the petitioners. If electronic filing failed due to technical reasons, the officer was to accept the statement manually and forward it to the concerned Commissionerate. Regarding penalties and interest, the Court observed that if such levies were imposed due to the delay in filing (whether electronically or manually on February 17, 2021), the petitioners would be at liberty to approach the concerned Commissionerate with a representation explaining the reasons for the delay. Such representations were to be considered and disposed of in accordance with law, taking into account the circumstances noted in the order. If the decision on the representation was adverse, the petitioners could pursue their legal remedies.

Facts

The petitioners, iBibo Group Private Limited and MakeMyTrip (India) Private Limited, filed writ petitions before the Delhi High Court. Their grievance was that errors on the common GSTN portal prevented them from filing statements in compliance with Section 52(3) of the Central Goods and Service Tax Act, 2017, read with Rule 67 of the Central Goods and Service Tax Rules, 2017. The respondents, represented by the Union of India and others, stated that the issues had been resolved and the petitioners should now be able to file their statements. The petitioners' counsel sought time to verify this. The court was informed that potential penalties and interest might be levied due to the delay in filing.

Key Issues

1. Whether the errors on the common GSTN portal prevented the petitioners from filing their statements in compliance with Section 52(3) of the CGST Act, 2017, read with Rule 67 of the CGST Rules, 2017? Petitioner's contention: The petitioners argued that technical glitches on the GSTN portal rendered them unable to file the required statements within the stipulated timelines. Revenue's contention: The Revenue contended that the errors had been rectified and the petitioners could now successfully upload their statements on the portal. 2. Whether the petitioners are liable for penalty and interest due to the delay in filing the statements caused by portal errors? Petitioner's contention: The petitioners raised concerns that they might be burdened with penalties and interest due to the delay in filing statements, which was attributable to the portal's errors. Revenue's contention: No specific argument was recorded for the Revenue on this issue.

Sections Cited

Section 52(3), Rule 67

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Heard together (2 matters)

W.P.(C) 1354/2021

W.P.(C) 1383/2021

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

W.P.(C) 1354/2021 & W.P.(C) 1383/2021 Page 1 of 3 $~1 & 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1354/2021 IBIBO GROUP PRIVATE LIMITED ..... Petitioner Through: Mr. B L Narasimhan, Mr. Karan Sachdev and Mr. Agrim Arora, Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Vivek Goyal, CGSC with Mr. Abhishek Khanna, GP. Mr. Amit Bansal, Senior Standing Counsel with Ms. Vipasha Mishra, Advocate for R-2 to 4. + W.P.(C) 1383/2021 MAKEMYTRIP (INDIA) PRIVATE LIMITED ..... Petitioner Through: Mr. B L Narasimhan, Mr. Karan Sachdev and Mr. Agrim Arora, Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Rakesh Kumar, CGSC with Mr. Raghav Nagar, Advocate. Mr, Amit Gupta, GP. Mr. Amit Bansal, Senior Standing Counsel with Ms. Vipasha Mishra, Advocate for R-2 to 4. CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA

16.02.

2021 This is a digitally signed order. The authenticity of the order can be re-verified from Delh

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