The Petitioner would be at liberty to approach the concerned Commissionerate with a representation explaining the reasons that on account of the error on the portal the statement (GSTR-8) is not uploaded within the statutory timelines.
Section 52 of the CGST Act, 2017— Collection of Tax at Source -- The petitioner submitted that there are errors in the common portal of the GSTN which is preventing them to file the statement in compliance of Section 52 (3) of the Act read with Rule 67. The respondent counsel submitted that the grievance in the petition stands resolved, and now, if the Petitioners were to make an attempt to file the statement on the common portal, they would be able to successfully upload the same.
Held that:-The Hon’ble Court directed the Petitioner to approach the respondent on 17th February, 2021 for the purpose of filing and uploading the statement. In case for any technical reason, the statement is not uploaded on the portal, the respondent would accept the statement manually. If any penalty or interest is levied on account of delay in filing the statement, the Petitioner would approach the concerned Commissionerate with a representation explaining the reasons for the delay. The representations shall be considered, and disposed of in accordance with law.
The Petitioner would be at liberty to approach the concerned Commissionerate with a representation explaining the reasons that on account of the error on the portal the statement (GSTR-8) is not uploaded within the statutory timelines.
Section 52 of the CGST Act, 2017— Collection of Tax at Source -- The petitioner submitted that there are errors in the common portal of the GSTN which is preventing them to file the statement in compliance of Section 52 (3) of the Act read with Rule 67. The respondent counsel submitted that the grievance in the petition stands resolved, and now, if the Petitioners were to make an attempt to file the statement on the common portal, they would be able to successfully upload the same.
Held that:-The Hon’ble Court directed the Petitioner to approach the respondent on 17th February, 2021 for the purpose of filing and uploading the statement. In case for any technical reason, the statement is not uploaded on the portal, the respondent would accept the statement manually. If any penalty or interest is levied on account of delay in filing the statement, the Petitioner would approach the concerned Commissionerate with a representation explaining the reasons for the delay. The representations shall be considered, and disposed of in accordance with law.