2017 (10) TMI 254 - HC - GST

Composition Scheme - it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements - Held that - problem occuring in system must be immediately reported - 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 - 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.

Summary

Issues: System malfunction leading to non-compliance with tax requirements, immediate corrective actions, extension of composition scheme deadline.

In this judgment by the Rajasthan High Court, the court noted that the system was not functioning adequately, leading to non-compliance issues. The court directed that individuals facing login issues should inform the District Information Officer immediately via email. The court specified that the addresses of the District Head, State Officer, and Central Government Officer should be provided for communication purposes. Those reporting issues via email were assured of prompt resolution. Additionally, the court ordered a stay on coercive actions like penal interest, late fees, and prosecution against clients of the petitioners who reported issues by email. The composition scheme deadline was extended until 30.9.2017, allowing eligible assesses to apply. For those who missed the initial deadline, applications would be accepted, and if not falling under the composition scheme, they could send their applications via email for consideration from 1.7.2017. The case was listed for further proceedings on 5.10.2017.