Bombay HC expresses
discontent over unsatisfactory state of affairs, terming GST regime “not tax
friendly”, while presiding over writ petition seeking grievance redressal
against lack of access to GST portal despite registration; Notes that
petitioner is unable to inter alia file necessary returns, particularly Form
GSTR-3B, thereby attracting late fee for period from October 207 onwards, and
generate E-way bill; HC states, “It is not the business of this Court to grant
such access as is claimed by the petitioner. It is for the authorities to work
out the necessary mechanism and set that in place” while directing authorities
to set up and establish grievance redressal mechanism; Noting that Revenue
could not give a definite answer on whether petitioner’s grievance would be
projected and raised before GST Council or not, HC observes, “A tax like
Goods and Services Tax was highly publicised and termed as popular. We had yet
not seen a celebration of New Tax regime, but that has followed with great hue
and cry. These celebrations mean nothing. The special sessions of Parliament or
special or extraordinary meetings of Council would mean nothing to the
assessees unless they obtain easy access to the website and portals.”; Hopes
that those in charge of implementation and administration of GST law would at
least now wake up and put in place requisite mechanism so as to preserve the
image, prestige and reputation of country, and lists matter on February 16
while noting Allahabad HC’s direction to reopen GST portal in a similar
grievance : Bombay HC
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