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2021 (2) TMI 692 - HC - GSTNon-filing of Returns - sudden change in the status of the petitioner from a composite taxpayer to a regular taxpayer. - all on a sudden petitioner’s nomenclature as an assessee was changed without even calling the petitioner for any hearing - HELD THAT:- The fact remains that to change the status of a taxpayer and in the instant case, that of the petitioner, a procedure is laid down. The authority concerned without adopting such procedure cannot change the status of the petitioner. The respondents at the present, have not been able to show any proceedings, the outcome of which was the change in status of the petitioner. The matter is adjourned to enable the respondents to take the following instructions: 1). Whether any proceeding was initiated by the respondents consequent upon which the status of the petitioner in the portal was changed from a composite taxpayer to a regular taxpayer. 2). Will the system allow the filing of the pending returns by the petitioner from the quarter commencing from 1st April, 2019 as a composite taxpayer without imposition of any late fee charges or other applicable charges if the portal is directed to be unlocked to allow the petitioner to file the returns up to 31st December, 2020. If not, what can be an alternative mode to allow the petitioner to file the pending returns without any late fee payment or other charges applicable for the delay. Let this matter be adjourned till 12th February, 2021 to enable the respondents to take instructions, which is necessary for effective adjudication of the matter.
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