Case Law Details
UOI Vs Tax Bar Association (Supreme Court of India)
In the matter of UOI vs Tax Bar Association, Hon’ble Supreme Court through its bench comprising of Hon’ble Justice R F Nariman & Hon’ble Justice Ravinder S Bhatt, at the outset, refused to interfere in order as passed by Hon’ble Rajasthan High Court and also clarified that there would be no penal consequences for delayed filing due to problems of GSTN Server.
Ld. Solicitor General stated that extension in due date requires entire modification in Software and therefore it creates ambiguity and choas. Therefore, Hon’ble Supreme Court said that no further extension would be given post 12th February 2020 through interim order. Ld. Counsel Mr. Sanjay Jhanwar, Mr. Rishabh Sancheti, Mr. Prateek Gattani and Mr Rajat Sharma appearing for Respondents association demonstrated bottlenecks and technical errors at GSTN portal. Pursuant to which Ld. SG assured that no penal consequences shall be taken on account of delayed filing. Further, Hon’ble Supreme Court directed the UOI to file detailed reply to address the bottlenecks especially lower capacity of the server of GSTN before Hon’ble High Court and the High Court to decide issue finally on the basis of facts without getting influnced by this ad-hoc order.
The Hon’ble Supreme Court has stayed Rajasthan High Court order which had extended the deadline of GSTR-9 (GST Annual Return) and GSTR-9C (Reconciliation Statement) to 12.02.2020.
Further, Supreme Court directed the UOI to file a detailed reply to address the bottlenecks especially the lower capacity of the server of GSTN before High Court and the High Court to decide issue finally on the basis of facts without getting influenced by this ad-hoc order. Earlier, the Rajasthan High Court had directed the GST Department to accept the filing of GSTR-9 and GSTR-9C till February 12th 2020 without late fees.
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I have long term capital loss of Rs. 2347110.00 by selling my own residence during Dec, 2019
I am getting pension Rs. 734850 and working as consultant and getting Rs. 600000/annum. No savings. Except Rs 2500 as professional tax and Rs. 5210 as health fund. Since Nov I am residing in Rented house paying R.15000/month through on line to the owner. I want to prepare the IT statement. Pl guide me and convey the charge for filing IT return.
This mean there wont be any penalty for delayed filing of GSTR-9/9C now. Is it so?