E-Filing of Returns — The Court on 8th February, 2019, gave liberty to the petitioner to file returns and pay taxes. While the petitioner exercised the liberty so granted to it, the liberty was meaningless as the returns filed by the petitioner were not accepted by the system. The respondents sought challenge about maintainability of petition. The Court observed that the positive act in the nature of filing of the return did take place, but the effort was negated by the respondents and now blame is being put on the system that respondents have adopted to enable e-filing of tax returns. In such a case the system can always be amended suitably for the system is created by human beings and not the viceversa.
Held that:- The Hon’ble High Court directed the respondent to file reply within two weeks time. Meanwhile, respondents shall make suitable amends to the system and accept the returns filed by the petitioner on or before the next date. If the petitioners returns are not accepted online, the petitioner shall be allowed to file them manually, which returns shall be taken on record by the respondents. — Vishnu Enterprises Vs. The Joint Commissioner of Central Goods And Services Tax, CGST Bhavan  27 TAXLOK.COM 093 (Bombay)