Rajasthan Tax Consultants Association Versus Union of India
GST
2018 (9) TMI 1034 – RAJASTHAN HIGH COURT – 2019 (28) G. S. T. L. 6 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 1-8-2018
D. B. CIVIL WRITS NO. 15239 of 2017
GST
MR KALPESH SATYENDRA JHAVERI AND MR ASHOK KUMAR GAUR, JJ.
For The Petitioner : Sanjay Jhanwar, Rahul Lakhwani and Ms. Aditi Tank
For The Respondent : R.D. Rastogi, ASG, Anand Sharma, Ankit Popli, R.B. Mathur, Kinshuk Jain
ORDER
1. By way of this petition, the petitioner has prayed for following relief:-
“(a) Issue appropriate writ, order, direction to the effect of declaring that the timelines prescribed under the Extension Notifications (Notification Number 18/2017, Notification number 19/2017 and Notification Number 20/2017- dt. 8th August, 2017 under GST Act, 2017) as time period viz 1st to 5th September, 6th to 10th September, 11th to 15th September, 2017 for the month of July, 2017 and 16th to 20th September, 2017 for the month of Augu
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Notification dt. 17th August, 2017 and 21st August, 2017 issued under RGST Act, 2017) as last dates for filing returns of GSTR 3B are arbitrary on account of the various shortcoming/glitches on GSTN portal.
(d) Issue writ in the nature of certiorari or any other appropriate writ, order, direction to the effect of quashing the GSTR 3B Notification and to issue writ in the nature of Mandamus or any other appropriate writ, order, direction to the respondents to forthwith rectify/correct the technical glitches/shortcomings in the GSTN portal and to issue fresh Notifications/cut off dates for filing GSTR 3B return affording reasonable time period to assessee for making the statutory compliances.
(e) Issue appropriate writ, order or direction to the effect declaring the Composition Orders (Order No.0l/2017-GST dt. 21st July and Order No.F.17 (131) ACCT/GST/2017/2258 dt. 21st July, 2017 prescribing the last date as 16th August, 2017 for filing form CMP 01 (for availing composition scheme
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ailable on the GSTN portal with the specific provision enabling the assessee to opt out from the desired date.
(g) Issue appropriate writ, order or direction to the effect declaring the requirement of filing of HSN details in Form TRAN 1 for assessee's having turnover of less than Rs. 1.5 crore as arbitrary and in contravention of Notification No. 12/2017 dt. 28th June, 2017 and issue writ in the nature of mandamus or any other appropriate writ, order or direction to the effect directing respondents to either prescribe separate form for assessee's having turnover of less than Rs. 1.5 crore or make specific provision for the same in form TRAN 1 or by any other means to give complete effect to Notification No.12/2017 dt. 28th June, 2017.
(h) Issue appropriate writ, order or direction to the effect declaring the Waiver Notification (Notification No.28 of 2017 dt. 1st September, 2017) is so far as not providing for the refund of late payment fees already deposited by tax payers
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of business, and other ancillary details submitted through Form REG-1 by filing Form REF 14.
(k) Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to remedy the defect on GSTN portal and thereby enable the assessee to edit/amend/correct the particulars filled in Form GSTR 3B before online filing of return.
(l) Issue appropriate writ, order, direction to the effect declaring the act of respondents of making the form TRAN 1 available on the GSTN portal after delay of 51 days from the appointed date, i.e., 1st July, 2017 as arbitrary and being in not in confirmity with Rule 117 CGST Rules, 2017 and RGST Rules, 2017 and issue appropriate writ in the nature of mandamus or any other appropriate writ, order or direction to the effect directing the respondents to suitably extend the date for filing from TRAN.”
2. This court on 20.9.2017 has passed the following order which reads as under:-
“1. We have heard counsel for the petitione
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and Mr. Sharma and Mr. Ranka will supply address of the Officer of the Central Government.
(iii) Those who inform so by email, their problem will be resolved expeditiously.
4. In the meantime, no coercive action (penal interest, late fees and prosecution) against any of the client of the petitioners members who are referred in the petition and are informing by email, will be protected. The composition Scheme is extended upto 30.9.2017, therefore, desirous assessee can apply.
4.1 In that view of the matter, those who could not apply under composition scheme upto 16.8.2017, their applications will be accepted and if their case does not fall under composition log-in, they will send it by email and their applications will be accepted w.e.f. 1.7.2017.”
3. In our considered opinion, it will be appropriate that the GST Council will decide the issue. However, the question regarding delay in filing of return, registration or late fees will not be changed and the same will be complied wi
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