https://www.taxtmi.com/caselaws?id=263747 The statutory scheme for electronic filing and payment authorised the Commissioner to modify prescribed forms and the manner of submission and authentication for implementation of digital filing, so the circular requiring digitally signed online Form 15 for transport of goods was upheld as being within power. The Court, however, recognised a separate claim of practical hardship, including lack of internet access at relevant locations and transport by railway wagons, and directed the Commissioner to consider those representations after hearing affected persons in a representative capacity. The challenge to jurisdiction failed, but administrative reconsideration of the hardship-based objections was ordered in accordance with law. en-us Tue, 23 Sep 2014 00:00:00 +0530 Wed, 21 Oct 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263747 The statutory scheme for electronic filing and payment authorised the Commissioner to modify prescribed forms and the manner of submission and authentication for implementation of digital filing, so the circular requiring digitally signed online Form 15 for transport of goods was upheld as being within power. The Court, however, recognised a separate claim of practical hardship, including lack of internet access at relevant locations and transport by railway wagons, and directed the Commissioner to consider those representations after hearing affected persons in a representative capacity. The challenge to jurisdiction failed, but administrative reconsideration of the hardship-based objections was ordered in accordance with law. Case-Laws VAT and Sales Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263747