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This Court is going to ascertain the liability of the person for the glitches of GST portal that have occasioned harassment to the petitioner.

Section 73, 74 of the CGST Act, 2017 — Show Cause Notice — Faulty SCN–The petitioner prayed for recalling Application and to suitably modifying the order dated 24.11.2020 passed by the court to the extent that the directions regarding payment of cost of Rs. 10,000/- from the Applicant's salary as well as other observations made personally against the applicant be directed to be deleted/expurgated. This Court while passing the order dated 24.11.2020 had quoted the show-cause notice dated 29.12.2019 issued to the petitioner therein. The applicant counsel submitted that while uploading the contents to be included in the show-cause notice, the applicant had mentioned "Interest due arising from late filing of return has not been paid". The applicant respondent counsel submitted that an inquiry was conducted wherein it came that the applicant had indeed uploaded the remarks as quoted above, however, the same were not included in the SCN and the service agency namely Wipro is probably at mistake and the applicant states that it was a technical error for which the technical team is analyzing and the outcome would be communicated shortly. The court observed that the enquiry referred is not on record, this Court is unable to decipher whether, the harassment to the taxpayer is a personal one or the system/service provider is to be blamed. Held that:- The Hon’ble High Court directed the respondent to file its response with regard to the submissions made by the applicant so that this Court may fix the liability on the relevant person. Till then direction for payment of cost as against the applicant and the observations shall remain stayed till the next date. List this petition on 03.02.2021.
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