GST Updates / Indirect Tax Updates (India)
A review petition 5/2021 [CGST, Dibrugarh v Sundaram Mahadeo Autoworld] has been filed by the GST Department of Dibrugarh before Hon'ble Gauhati High Court.
It was listed on 5 Feb 2021. While the Order sheet shows the name of some other Advocate for GST Department, an Advocate Ms. P. Das appeared for GST Department.
GST Department was directed on 5 Feb 2021 to "take steps for service of notice upon the respondents by registered post with A/D."
It may be relevant to note that in an earlier case in the citation [2019] GCtR 708 (Gauhati) while issuing directions to GST Council in respect of issue arising out of TRAN-1 it was noted what was held earlier that "if there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought not to be put to a disadvantageous position."
Central Goods and Services Tax Act was made in 2017.
No comments:
Post a Comment