Clix Capital Services (P.) Ltd. Vs Union of India
Date: March 27, 2019
Subject Matter
Since the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee.
Summary
The case describes a situation where the petitioner attempted to revise their return after obtaining credit, but was unable to do so due to design limitations. The court permitted the petitioner to manually lodge their GSTR 3B Form and took note of a…
The petitioner’s attempt to revise its return, after obtaining credit, which was allocated to its units could not be materialised on account of certain design limitations. Consequentially by order dated 05.07.2018 and 10.12.2018 this court had permitted the petitioner to lodge its GSTR 3B Form manually. The court also took note (by order dated 23.01.2019) of another proceeding, Indusind Medi…