TMI Blog2021 (2) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... atus 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take instructions, which is necessary for effective adjudication of the matter. - WPA 9010 of 2020 - - - Dated:- 29-1-2021 - Arindam Mukherjee, J. For the Petitioner : Mr. Anil Dugar, Mr. Rajashi Chatterjee, Mr. Gobinda Dey For the Union of India : Mr. Siddhartha Lahiri For the CGST Authorities : Mr. K. K.Maiti, Ms. Aishwarya Rajyashree ORDER The petitioner was allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such change in status but all are in vain according to the petitioner. The petitioner is unable to file its returns as composite taxpayer as the system does not allow loading of the return in such status due to change in status shown in the portal. On behalf of the respondents it is submitted that the petitioner could have filed its returns as a regular taxpayer and having not done so, is a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarter 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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