9911796707
TMI Blog2018 (9) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing returns of GSTR 1, GSTR 2 and GSTR 3 respectively are arbitrary on account of the various shortcoming/glitches on GSTN portal. (b) Issue writ in the nature of certiorari or any other appropriate writ, order, direction to the effect of quashing the Extension Notifications 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 returns of GSTR 1, GSTR 2 and GSTR 3 affording reasonable time period to assessee for making the statutory compliances. (c) Issue appropriate writ, order, direction to the effect declaring that the timel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f directing the respondents to reopen the facility of availing composition scheme for Financial Year 2017-2018 to afford adequate time period to enable the assessee's to exercise the statutory right to avail composition scheme. (f) Issue appropriate writ, order or direction to the effect declaring that act of respondents of making Form CMP 04 (Requisite form to opt out from composition scheme) not available on the GSTN portal as arbitrary and in contravention of Rule 6 of the CGST Rules, 2017 and issue writ in the nature of mandamus or any other appropriate writ, order, direction to the effect directing the respondents to remedy the defect by forthwith making the facility of opting out from composition scheme for Financial Year 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hortcomings in the GSTN portal are corrected/ rectified, no interest or penalty is calculated or levied on the assessee in the event of non-compliance of timelines prescribed under CGST Act, 2017 or IGST Act, 2017 or RGST Act, 2017. (j) Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to remedy the defect in the GSTN portal and thereby enable the assessee to retrospectively/edit/amend the core registration details such as name, mobile number, email address, place 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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