The Kerala High Court said the department to open the Good and Service Tax (GST) portal to file the returns based on an order from the GST appellate authority. Applicant Counsel furnished that even when the restoration of registration via the Appellate Authority, the applicant was not able to file his returns since the portal was blocked till now.
The applicant J. Kumar asks to issue a writ of mandamus or any additional appropriate writ or order directing the 1st respondent to hold the directions of the 2nd respondent included in an order and to restore the applicant registration forthwith and enable the petitioner to upload all the pending returns to be filed under the Kerala State Good Service Tax (KSGST Act/CGST Act).
The applicant succeeded before the Appellate Authority against the order issued via the first respondent and the registration of the applicant has been restored in the appellate order.
The counsel for the applicant furnished that even when the registration was restored via the GSTAT, the applicant was not enabled to furnish his return since the portal has been blocked till now.
Ms Reshmita Ramachandran, Government Pleader furnished, that the State and the portal are not contesting the articulated order and will be opened shortly. The consideration of the above submission, the single bench comprising Justice Dinesh Kumar Singh directed the respondents to open the GST portal to the applicant to file his returns, in 10 days. The court disposed of the writ petition.
Case Title | J. Kumar Vs The State Tax Officer |
Citation | WP(C)No.970 of 2024 |
Date | 07.02.2024 |
Present By | Reshmita Ramachandran |
Kerala High Court | Read Order |