The Jammu and Kashmir And Ladakh High Court has allowed the assessee to claim new login and password on the GST Portal, provided he is willing to file the appeal.
The bench of Justice Rajnesh Oswal and Justice Mohd. Yousuf Wani disposed of the present writ petition by permitting the petitioner to apply afresh with the department within the period of 15 days for issuance of login ID and password and after the same is granted, the petitioner shall be at liberty to prefer an appeal within 15 days and in the event, such appeal is filed, the respondents shall consider the same in accordance within law.
The writ petition has been filed by the petitioner for directing the department to hear the petitioner and allow him to tender his explanation or in the alternative to permit the petitioner to file appeal by extending 15 days time over and above the period granted in amnesty for filing of the appeal after providing correct credentials to the petitioner.
The assessment order was never communicated to the petitioner and, as such, the petitioner was not in a position to avail the remedy of appeal as provided under section 107 of the J & K Goods and Service Tax Act, 2017 and the petitioner came to know about the assessment order when a notice was received by the petitioner, by which the department had forwarded the case of the petitioner for recovery purpose.
The petitioner could have filed the appeal till 8th April, 2024, which is the prescribed period for filing of the appeal, therefore, the petitioner approached the respondents for filing of the appeal through his lawyer and the petitioner was told that the appeal period was over, however, he was told that an amnesty has been granted to such persons who have not filed the appeal within the period of limitation.
The petitioner taking the advantage of the amnesty, requested for issuance of credentials required for login into the website of the respondents for filing an appeal. The appellant was provided username and password but when the appellant through his counsel tried to login for filing of the appeal there was technical glitch as such, the petitioner could not login into the site of the respondents and also could not submit 12.5 % of the disputed amount.
The department, in the response, though denying the allegations, have submitted that the petitioner has liberty to claim new login and password on the GST Portal provided he is willing to file the appeal.
The court directed that the petitioner can claim new login and password on the GST Portal, provided he is willing to file the appeal. In the event the petitioner does not do the needful, the department shall be at liberty to proceed against the petitioner in accordance with law. The cost assessed as Rs. 20,000 to be paid to the department in their account.
Case Details
Case Title: Career Kashmir Consultancy Versus Union Territory Of J And K And Ors.
Case No.: WP(C) 299/2024
Date: 01-01-2025
Counsel For Petitioner: Showkat Ali Khan
Counsel For Respondent: Jehangir Ahmad Dar
