TECHNICAL GLITCH Who is responsible for the smooth functioning of Portal's? Can the Assessee be penalized for a Technical Glitch on the Portal?

"TECHNICAL GLITCH"

1. Samarth Aircon Pvt. Ltd. - Bombay High Court

(2024) 21 CENTAX 485

Where the refund of IGST on exports was delayed due to technical issues, interest was directed to be paid, holding that the assessee cannot be deprived of the rightful refund due to revenue’s inaction.

 

2. TVL. Balaguru Traders - Madras High Court

(2024) 22 CENTAX 105

Where pre-deposit payment under Form APL-01 was made under DRC-03 due to alleged technical glitch, Appellate Authority directed to consider technical difficulties and accept DRC-03 payment as valid pre-deposit if justified.

 

3. Manjunath Oil Mill - Andra Pradesh High Court

(2024) 22 CENTAX 78

Where pre-deposit payment under Form APL-01 was made under DRC-03 due to alleged technical glitch, Appellate Authority directed to consider technical difficulties and accept DRC-03 payment as valid pre-deposit if justified.

 

4. Rahul Bansal - Calcutta High Court

(2024) 19 CENTAX 284

Where the assessee filed an appeal within the prescribed time but it was dismissed because the assessee failed to mention the disputed tax amount, since such a default occurred due to a technical glitch, the assessee's statutory right of appeal could not be defeated; a fresh appeal filed subsequently could not be rejected on grounds of the expiry of the limitation period.

 

5. Hilton Garden Inn - Kerala High Court

(2024) 82 GSTL 54

Where registration cancellation without notice, coupled with consequent technical glitches, led to delay in filing returns and paying taxes, demand for interest on delayed payments for the period of cancellation was inequitable and liable to be set aside.

 

6. Celebi Delhi Cargo Terminal Management India Pvt. Ltd. - Delhi High Court

(2024) 22 CENTAX 577

Where demand was proposed under section 79 of CGST Act on basis of mismatch of GSTR-01 with GSTR-09, assessee had contended that mismatch was on account of technical glitch in GST portal functionality, but not accepted by respondent authority, assessee’s similar contention for subsequent period was accepted and demand was dropped, impugned order was to be set aside.

 

7. Mittal Footcare - Delhi High Court

(2024) 14 CENTAX 54

Due to a technical glitch in the system, documents supporting the assessee's application for refund were uploaded but not registered by the system, and the application was rejected on the ground of non-submission of an authenticated document.

Since a refund cannot be rejected merely on the ground of non-supply of an authenticated document, the matter needed re-adjudication, taking into account the refund supporting documents filed by the assessee.

 

JAYDEEP MITRA

Professional Tax Accountant

9875315823

7980551202 (W)

7890058612 (W)

www.jaydeepmitra.com