High court decisions

GST taxpayers of Rajasthan get relief


The division bench of the Rajasthan High Court comprising of Hon'ble Justice jhaveri and justice vyas heard the writ petition filed by the Rajasthan Tax Consultants Associtation due to the problems faced by the taxpayers on account of the technical glirches at tge gstn portal. Advocate Mr.Sanjay Jhanwar argued the matter on behalf of the petitiner association.  During the course of his arguments, Mr. Jhanwar highlighted the impreparedness and the clinical trials on taxpayers by the govenrment and the gstn. The respondents argued that gstn portal is at a nasant stage and all issues would be resolved in the due course of time, though they admitted the glitches.

The hon'ble bench after hearing the matter has granted the following interim reliefs on 20.09.2017:


a) no late fees or penalty in case of late filing of FORM 3B for the month of August after 20.09.2017, if the delay is due to the technical glitches


b) composition scheme to be available w.e.f. 01.07.2017 for all the registered persons who could not opt for the composition scheme within the prescribed time frame due to unavailability of FORM at portal upon sending of an email by 30.09.2017 to the concerned officer.


c) Speedy redressal of any other problems faced due to the portal glitches



Moreover, the central and the state departments have been directed to provide separate district wise email addresses to Mr. Jhanwar for remedy of issues and opting for composition scheme.  The court further directed that a registered person can send emails to the respective district email ids in case of any technical errors in the gstn portal and the department is bound to redress the same at the earliest.  These benefits would however be available only in the state of Rajasthan. The matter is listed for further hearing on 05.10.2017