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2020 (2) TMI 170

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..... nderstood and implemented in true perspective, we consider it necessary to have Infosys Limited and Tech Mahindra Limited present before us, to receive their assistance, as and when required. Court Notices to be issued to Infosys Limited and Tech Mahindra Limited in the aforesaid context - Let court notice issue to them returnable on 20.02.2020. - W.P.(C) 10284/2018 and W.P.(C) 9575/2017 - - - Dated:- 23-1-2020 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Puneet Agrawal, Mr. Sanjay Sharma, Mr. Ashok Sharma, Mr. Yuvraj Singh, Mr. H.C. Bhatia, Mr. Kumarji Bhatt, Mr. Saket Grover, Ms. Neetika Khanna, Mr. Suresh Agarwal, Mr. Naveen Kumar Upadhayay, Mr. Rakesh Kumar, Mr. Raj K. Batra and Mr. Rakesh Kr. Aggarw .....

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..... ear 2017-18 on the portal have been unsuccessful. In this regard, he has tendered in Court the screenshots in relation to several attempts made by different assessees. Copies have been supplied to counsel for the respondents. From the same, it appears that the GST Network displays a window stating There seems to be an inadvertent problem while communicating with GST System. This may be on account of one of the following:.......... 5. He submits that in respect of the assessees whose annual returns for the financial year 2017-18 are not filed by 31.01.2020, adverse consequences will follow, for no fault of theirs. 6. On the other hand, learned counsel for the respondents, including the counsel for the GSTN states that they have no .....

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..... site forms have not yet been operationalised. Therefore, even those assessees, who could have, and may have attempted to upload their annual returns in the prescribed Forms for the financial year 2018-19, have been prevented from doing so. This situation is completely unsatisfactory. 9. Learned counsel for the respondents have sought to justify the non-operationalisation of the requisite return form for the financial year 2018-19, on the ground that they have extended the last date for filing of the Annual Return for the financial year 2017-18 up to 31.01.2020, and so as to prevent confusion in the mind of the assessees, they would operationalise forms for the financial year 2018-19 from 01.02.2020. We are not satisfied with this expl .....

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