E-filing of tax returns – Court cannot order that rule should be applied retrospectively, though E-filing should be encouraged

Hindustan Zinc Ltd. Vs. State of Rajasthan and Anr. (Jodhpur High Court)- Court is of the opinion that even though in the era of E-filing of the returns under the various laws, such a practice deserves to be encouraged and is acceptable form of filing of returns to the various Tax Department, it is admitted position before this Court that relevant Rules for filing of soft copies of these returns viz. VAT-07, VAT-08 and VAT-9, particularly assessment year 2007-2008 and 2008-2009 were not available on the statue book on the date when they were filed. In the present case, as aforesaid, the releva...