The instant writ petitioner has approached this Court for issuance of a writ in the nature of mandamus directing the respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST. There is no proof that the petitioner had actually opted for the portal. Writ petition is accordingly, dismissed.
Submission of Returns -- The petitioner submitted that from 31.3.2018, he has not been able to access the portal and upload the returns. The Petitioner requested the department to rectification of return but no action has been taken. He prayed for directions to the respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST with a further direction to the respondents to accept revised return from 2017 to March 2018. The respondent submitted that he on 16.01.2020 had been informed that the common portal would only allow to file GSTR 4 and not for composition and there is no proof that the GST portal of the petitioner has been blocked after 31.3.2018. The court observed that there is no proof that the petitioner had actually opted for the portal. The composition is not permitted as the portal only permits for filing of the GSTR 4.
Held that:- The Hon’ble High Court dismissed the petition.
The instant writ petitioner has approached this Court for issuance of a writ in the nature of mandamus directing the respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST. There is no proof that the petitioner had actually opted for the portal. Writ petition is accordingly, dismissed.
Submission of Returns -- The petitioner submitted that from 31.3.2018, he has not been able to access the portal and upload the returns. The Petitioner requested the department to rectification of return but no action has been taken. He prayed for directions to the respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST with a further direction to the respondents to accept revised return from 2017 to March 2018. The respondent submitted that he on 16.01.2020 had been informed that the common portal would only allow to file GSTR 4 and not for composition and there is no proof that the GST portal of the petitioner has been blocked after 31.3.2018. The court observed that there is no proof that the petitioner had actually opted for the portal. The composition is not permitted as the portal only permits for filing of the GSTR 4.
Held that:- The Hon’ble High Court dismissed the petition.