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of <h1>Commissioners ordered to produce records in cases of non-generation of electronic returns. Late returns accepted; taxpayers remain liable.</h1> <h3>Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India & Another</h3> The Bombay High Court ordered the Commissioners to produce original records in petitions concerning the non-generation of electronic returns on the ... Returns filed by the electronic mode are not generated on the website of the Department, and thus were not accepted - Held that: - Even if the returns are forwarded belatedly, they cannot be refused for those forwarding these returns after the prescribed period are aware that they would be visited with tax liability and the component of interest and penalty may be also added - This Court should not be flooded with litigations of this nature - there are no reasons why the returns are not being accepted or not loaded on the site. The Bombay High Court directed both Commissioners to appear with original records for petitions regarding electronic returns not being generated on the Department's website, causing inconvenience to taxpayers and delays in tax recovery. The Court emphasized that even if returns are filed late, they must be accepted, and taxpayers will be liable for tax, interest, and penalties.
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