GST Update

Desk of CA. Praveen Sharma – 840 Series (CAPS)

Calcutta High Court in the case of Ashirvad Food Products Private Limited

Summary of Court Order – GST Portal Access Case (Writ Petition)

The petitioner approached the Calcutta High Court seeking directions to reactivate its GST portal (GSTIN 19AAECA9585B1ZH), which was showing inactive status, making it impossible to pay the mandatory pre-deposit required for filing an appeal under Section 74 of the CGST/WBGST Act.

The petitioner argued that despite being a valid GST registrant, the portal inactivity prevented online payment and forced an offline appeal submission without the pre-deposit.

The State counsel confirmed that the GST registration had not been cancelled and that only the portal status was inactive.

The Court observed that GSTN was a necessary party and directed its inclusion to obtain clarification and corrective measures.

As no substantial action was reported, the Court directed GSTN to activate the petitioner’s portal within four weeks.

The impugned order dated 17 January 2025 was stayed for six weeks or two weeks after the activation, whichever was later, but not beyond November 2025.

Once the portal is reactivated, the petitioner must deposit the pre-deposit amount, after which the appeal shall be treated as valid and heard on merits. The writ petition was accordingly disposed of without costs.

LINK:CA. Praveen Sharma on Linkedin

Regards
CAPS