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2018 (9) TMI 1034 - HC - GSTTimelines 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) - Quashing of Extension Notifications - timelines viz 20th August 2017 for July, 2017 and 20th September, 2017 for August 2017 prescribed under the GSTR Notifications as last dates for filing returns of GSTR 3B - quashing the GSTR 3B Notification - 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 under section 10 of GST Act, 2017) as arbitrary - act of respondents of making Form CMP 04 - Waiver Notification (Notification No.28 of 2017 dt. 1st September, 2017) - remedy the defect in the GSTN portal - making the form TRAN 1 available on the GSTN portal. Held that:- It appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements. It is directed to take following action: (i) Whosoever try to log-in to the system, if the same is not responding, assessee or Chartered Accountant/ or Tax Practitioner will inform immediately by email to the District Information Officer of the concerned District, appointed by Central/State Government; (ii) Address of the each District Head will be provided. Mr. R.B. Mathur will provide the address of the State Officer and Mr. Sharma and Mr. Ranka will supply address of the Officer of the Central Government; and (iii) Those who inform so by email, their problem will be resolved expeditiously. 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. Petition disposed off.
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