Allahabad High Court's important decision, taxpayer will not be held guilty of delay if portal is closed

News Topical, Digital Desk : The Allahabad High Court said in a decision that the taxpayer cannot be held responsible for the delay in filing the application due to the closure of the portal.

The court has cancelled the decision of the GST Authority regarding rejection of the application for return and interest waiver and has directed to take a decision on the application within 15 days.

Accepting the petition of Gautam Buddha Nagar based M/s White Metals Limited, the division bench of Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi has given this order.

If there is a writ in the HC, then the portal will open.

According to the petitioner's lawyer, the government's notification, which waives interest and penalties for late filing of returns, could not be availed of because the portal was closed. The portal was reopened only after a writ was filed in the High Court.

After this, applications were made for return and waiver but the department said that the application was made late, hence interest and penalty will have to be paid. The court said that the delay was not due to the fault of the petitioner but due to cancellation of registration.

The petitioner was unable to access the portal. The application was filed after the order, and therefore, it cannot be dismissed on the grounds of time bar. The Court directed that the application, filed online by August 25, 2025, be decided in accordance with the provisions of the notification.

The department argued that the delay in filing the return had resulted in interest and penalty liabilities against the petitioner. The court noted that the facts clearly indicated that the petitioner was unable to access the normal portal. The portal was opened to him only after the writ court issued specific instructions.

At that time, he filed an application for waiver of returns, interest, and penalties. Since the application for waiver was filed in compliance with the court's direction, there is no dispute as to its validity. Although the deadline for filing the application set forth in Notification No. 21/2024 may have expired, the revenue authorities are still obligated to consider the petitioner's application valid.

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