Demand of Interest and Penalty – Due to delay in submission in returns due to Technical glitch ---—- The petitioner sought a writ of mandamus to direct the respondents to make system workable so that necessary compliance with regard to amendment in Registration Certificate and filing of return be done by petitioner or direct to the Respondent to accept manually amendment application filed regarding deletion of Director and addition of Director. The petitioner submitted that it was unable to file its GST returns on account of technical glitches. This Court in an interim order dated 09.10.2019, directed that no coercive steps be taken against the petitioner on account of the petitioner not being able to file its returns. The Court observed that the technical glitches were resolved and the petitioner has since filed its returns. Therefore, the prayers do not survive. The counsel for the petitioner stated that although the returns have been filed, the petitioner is aggrieved by the demand of interest and late payment fees, as the delay in filing of the returns was on account of the technical glitches. The counsel for the respondents clarified that the communication dated 22.02.2023 is not a SCN. The court observed that the communication dated 22.02.2023, be considered as a notice for engaging in consultation prior to the issuance of the show cause notice.

Held that:- The Hon’ble Court directed the petitioner would be afforded the opportunity of hearing. In the event, the respondents consider that there is any delay on part of the petitioner after the technical glitches have been resolved, it would be open for the respondents to issue a SCN for the recovery of any amount of interest, or other charges payable by the petitioner, in accordance with law.