The Delhi High Court has said that the rights of Goods & Services Tax (GST) assessees ‘cannot be subjugated’ to the poor and inefcient software systems adopted by the authorities. The ruling is likely to benet assessees who suffer due to technical glitches.
“The software systems adopted by the respondents have to be in tune with the law, and not vice-versa. The system limitations cannot be a justication to deny the relief, to which the petitioner is legally entitled,” the court ruled in a matter related to denial of use of unutilised input tax credit (ITC).