https://www.taxtmi.com/caselaws?id=367298 The Rajasthan HC quashed Extension Notifications prescribing timelines for GSTR-3B filing and declared Composition Orders setting deadlines for CMP-01 forms as arbitrary. The court directed respondents to address GSTN portal defects by establishing email reporting system through District Information Officers for technical issues. No coercive action including penal interest, late fees, or prosecution would be taken against petitioners' clients reporting problems via email. The composition scheme was extended until September 30, 2017, allowing eligible assessees to apply. The petition was disposed of with these protective directions. en-us Wed, 01 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367298 The Rajasthan HC quashed Extension Notifications prescribing timelines for GSTR-3B filing and declared Composition Orders setting deadlines for CMP-01 forms as arbitrary. The court directed respondents to address GSTN portal defects by establishing email reporting system through District Information Officers for technical issues. No coercive action including penal interest, late fees, or prosecution would be taken against petitioners' clients reporting problems via email. The composition scheme was extended until September 30, 2017, allowing eligible assessees to apply. The petition was disposed of with these protective directions. Case-Laws GST Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367298