Rajasthan Tax Consultants Association- 2019 (28) G.S.T.L. 6 (High Court – Rajasthan)

Waiver of late fee if delay in filing registration application and returns is due to GSTN glitches.

Facts: By way of this petition, the petitioner has prayed for issuing writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to the effect declaring that until technical glitches/shortcomings 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.

Held- The Hon’ble High Court after considering the facts is of the opinion that it will be appropriate that the GST Council will decide the issue. However, the question regarding delay in filing of return, registration or late fees will not be changed and the same will be complied with pursuant to earlier order of this court. The return which are filed late because of not proper functioning of the computer will not be attributed to the assessee between 1-7-2017 to 30-9-2017. It is made clear that from 1st October, 2017 if any return is filed, this order will not come into play. This will apply to the members of the petitioner association and wherever they have paid the late penalty, the same will be refunded.


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