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Rajasthan Tax Consultants Association vs. UOI (Rajasthan High Court)
September, 23rd 2017

GST: As the system is not working and is required to be corrected, taxpayers who are unable to log-in should inform the concerned officials. No coercive action (penal interest, late fees and prosecution) shall be levied against the clients of the Petitioners' members referred in the petition and those who inform by email. The composition Scheme is extended upto 30.9.2017 and desirous assessee can apply

(a) Looking to the averments which are made in the petition and the reply which has been filed, it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements.

(b) In that view of the matter, we pass the following directions to come out with the immediate solution:-

(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 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.

(c) 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, therefore, desirous assessee can apply.

(d) In that view of the matter, those who could not apply under composition scheme upto 16.8.2017, their applications will be accepted and if their case does not fall under composition log-in, they will send it by email and their applications will be accepted w.e.f. 1.7.2017.

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