High Court observed that ;GST was highly publicised and termed as popular but there has been great hue and cry because assessees are unable to obtain access to the GST website. Those in charge of implementation and administration must wake up and put in place the requisite mechanism to preserve the image, prestige and reputation of this country, particularly when we are inviting and welcoming foreign investment in the State and the country. Court also observed that ; We would record that similar grievances have been raised before the Allahabad High court in Writ (Tax) No. 67 of 2018 and the order of the Division Bench of that Court dated 24th January 2018 directs the respondents before it to reopen the portal and in the event it is not done, there is further direction to entertain the application of the petitioner before the Allahabad High Court manually and pass orders on it after due verification of the credits as claimed by the petitioner before the Allahabad High Court. We would also be constrained to pass such order and that would not be restricted to the petitioner before us alone.( WP No. 2230 of 2018. dt. 06.02.2018.)
Abicor and Binzel Tecnoweld Pvt. Ltd. v. UOI( Bom)(HC) , www.itatonline.org
Central Goods and Service Tax Act , 2017
GST Network: The regime is not tax friendly.