A two-judge bench of the Gujarat High Court, while allowing a writ-petition, has directed the GSTN to attend the technical glitches at the earliest with a warning to the department that there should not be complaint at the end of the petitioner that the order passed in appeal has not been given effect.
The petitioner, M/S Wardwizard Innovations And Mobility Limited, being dissatisfied with the order passed by the department, an appeal was filed by the writ-applicant under Section-107 of the Act before the Deputy Commissioner of State Tax, Appeal-5, Vadodara. The grievance of the petitioner was that despite the fact that he succeeded before the authority, till this date the respondent no.2 has not given effect to the order passed by the Appellate Authority due to the technical glitches on the GSTN.
The counsel appeared for the department submitted that even as on date, the respondent no.2 may not be in a position to give effect to the order passed by the appellate authority due to technical glitches.
A two-judge bench of the High Court comprising Justices J B Pardiwala and Nisha M Thakore overruled the above argument and observed that “the technical glitches are something, which are within the control of the G.S.T.N. A registered dealer should not be told that despite succeeding before the appellate authority, it is difficult to give effect to the order passed by the authority because of technical glitches. The technical glitches should be attended at the earliest. Next time, there should not be complaint at the end of the writ-applicant herein that the order passed in appeal has not been given effect.”
M/S WARDWIZARD INNOVATIONS AND MOBILITY Ltd vs COMMISSIONER, SGST
CITATION: 2022 TAXSCAN (HC) 129
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