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TMI Blog2020 (2) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... website appears to be having technical bottlenecks, which appears to limit the opportunity of an assessee from uploading the forms. The petitioner Association and the assessee, for whom they represent, may keep uploading their returns at the earliest possible and we direct that no late fee shall be charged till 12th of February, 2020 for uploading. The respondents are directed to enable compliance of such uploading by making necessary/consequential corrections on its official portal. List this matter on 12.02.2020. - D.B. Civil Writ Petition No. 1805/2020 - - - Dated:- 5-2-2020 - CHIEF JUSTICE MR. INDRAJIT MAHANTY AND DR. JUSTICE PUSHPENDRA SINGH BHATI JJ. For Petitioner(s) : Mr. Sanjay Jhanwar, Rahul Lakhwani, Mr. Prateek G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. Similarly attempts were made thereafter on the self-same date at 6:58 PM as well as 7:50 PM with the same result. It may be borne in mind that the last date fixed for filing of returns originally fixed to 31st of January, 2020. Although a tweet was issued by the Central Board of Indirect Taxes Customs (CBIC) on 31.01.2020 at 10:30 PM indicating that the last date has been extended in a staggered manner ending on 3rd, 5th and 7th February, 2020 yet in accordance with the notification that was issued thereunder, came to be issued on 03.02.2020. Consequently, all remaining tax payers were clubbed into two dates i.e. 5th and 7th February, 2020. It is essential to note that last date for filing returns in the State of Rajasthan w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he request of the assessees for extending the time for uploading the returns. We called upon the learned counsel for Union of India to intimate this Court at 2:00 PM the response of the concerned officers. At 2:00 PM when the matter was taken by this Court, Mr. Singhvi drew our attention to the fact that the last date for filing of returns for the F.Y. 2017-18 was originally fixed as 31st January, 2020 and the assessees had opportunity to file the same on or before the said date. Apart from this, he submits that the suggestion made by the petitioner to allow the assessees to upload their returns on an e-mail address of any specific officer was not acceptable to the Union of India, on account of the fact that every return is required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner placed reliance on the selfsame documents and statistics contained therein to show that on no single day has more than two lacs forms/returns ever been uploaded on the GST portal. Amongst the figures provided by the Union of India, it appears that at 1:30 PM today, 24,72,032 for GSTR-9 and 4,65,219 for GSTR-9C are yet remaining pending uploading. Therefore, he submits that even if an average of 2 lacs forms/returns per day are accepted by the system, the said fact would indicate that, even if this system operated at full strength, it would require a minimum 15 days time for accepting the uploading of the returns for remaining assessees. Learned counsel for the Union of India, on the other hand, submits that the Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied that even if an assessees is ready and willing to comply with the statutory duty, so far as filing of returns are concerned, the website appears to be having technical bottlenecks, which appears to limit the opportunity of an assessee from uploading the forms. We also keep in view the fact that the option suggested by the petitioner for submitting their returns on e-mail of a responsible officer has also been turned down by the Union of India. Consequently, we hereby direct that the petitioner Association and the assessee, for whom they represent, may keep uploading their returns at the earliest possible and we direct that no late fee shall be charged till 12th of February, 2020 for uploading. The respondents are directed to enable c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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