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IT Grievance Redressal Committee to take decision w.r.t. technical glitches taking place while paying GST from ITC

August 26, 2019[2019] 109 381 (Madras)

GST: Where assessee had input tax credit as on 30-6-2017 and Competent Authority called upon assessee to pay interest towards delay in payment of GST from July, 2017 to January, 2018 and thereafter issued a communication for attachment of bank account of assessee and assessee filed writ petition stating that when it became liable to pay GST from July, 2017, it choose to pay tax by way of input tax credit which stood to its credit as on 30-6-2017, but could not pay GST solely owing to technical glitch in department's portal, impugned communication shall be kept in abeyance till decision is taken by IT Grievance Redressal Committee on complaint of technical glitch encountered by assessee

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