Britannia Industries LTD. vs. The Union Of INDIA And 6 Ors.
Held
The Court acknowledged the petitioner's grievance regarding the non-responsive GST portal and the inability to upload rectified returns. The Court noted the submission by the respondents that the matter had been referred to the IT Grievance and Redressal Committee. Consequently, the Court closed the writ petition, granting the petitioner liberty to approach the Court again if their grievance remained unaddressed. Additionally, the Court directed the IT Grievance and Redressal Committee to expedite the resolution of the petitioner's issue, preferably within three weeks of receiving a certified copy of the order. The Court did not decide on the merits of the petitioner's claim but disposed of the petition with these directions.
Facts
Britannia Industries Ltd. (the petitioner) filed a writ petition before the Gauhati High Court, aggrieved by its inability to upload a rectified GST return. The petitioner contended that the GST portal of the authorities was non-responsive, preventing them from filing the corrected return. The respondents, represented by the Assistant Solicitor General of India (ASGI), submitted that the petitioner's grievance had been referred to the IT Grievance and Redressal Committee for consideration. The matter was pending before the Court on November 8, 2019.
Key Issues
1. Whether the petitioner is entitled to relief on account of the non-responsive GST portal preventing the upload of a rectified GST return? The petitioner argued that the technical issues with the GST portal are hindering their statutory obligation to file rectified returns. They sought a resolution to this technical impediment. The respondents contended that the issue has been appropriately escalated to the IT Grievance and Redressal Committee, which is the designated body to address such technical grievances. They indicated that the committee would consider and address the petitioner's concerns.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010260642019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 8034/2019 1:BRITANNIA INDUSTRIES LTD. A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1913 AND HAVING ITS PLACE OF BUSINESS AT EASTERN ROAD CARRIERS, P.O. BETKUCHI, DIST. KAMRUP METROPOLITAN, GUWAHATI-781001, ASSAM AND REP. BY MR. PRAKASH PANDAY, THE REGIONAL HUMAN RESOURCE MANAGER OF THE PETITIONER COMPANY VERSUS 1:THE UNION OF INDIA AND 6 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE DEPTT. OF REVENUE, NEW DELHI 2:THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACKHOWA GUWAHATI-781001 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACKHOWA GUWAHATI-781001
Page No.# 2/3 4:GST COUNCIL 5TH FLOOR TOWER -II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110001 5:GOODS AND SERVICE TAX NETWORK EAST WING WORLD MARK-1 AEROCITY NEW DELHI 6:CENTRAL BOARD OF INDIRECT TAXES AND CUMTOMS NORTH BLOCK DELHI-110001 7:SUPERINT
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