Case Law Details
Case Name : Rajasthan Tax Consultants Association Vs. Union Of India And Ors (Rajasthan High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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माननीय राजस्थान उच्च न्यायालय की डिवीज़न बेंच के न्यायाधीशगण जस्टिस श्री के. एस झवेरी व जस्टिस श्री विजय कुमार व्यास द्वारा Rajasthan Tax Consultants Association vs. Union of India & Ors. [D.B. Civil Writ Petition No. 15239/2017] के मामले में याचिकाकर्ता एसोसिएशन द्वारा दायर की गई रिट की सुन...
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This is very correct, shall be applicable for whole country. This tax system being new and complicated and all compliances are by online & technical system, for Dealer, Practioners, first six months should allowed as educational period. Which will help to understand get used for this new law & Technical system. and also GSTN can over roll technical problems in this course period. Hence Govt. should exempt penalty/late fees for first six month, as there will no loss of any tax to Govt. Since this is new, errors,technical problems,many compliances(filing monthly 4-5, returns,trans-1,etc,.), payment only by on-line, it is difficult for such huge no.s of dealers to comply everything before deadline in the intial stage of new tax system. Govt is exercising fast&hard rule. it’s harsh paying penalty of rs.200 for everyday, for delayed compliances, and due to technical errors.