2018 (9) TMI 1034

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....n Number 18/2017, Notification number 19/2017 and Notification Number 20/2017- dt. 8th August, 2017 under GST Act, 2017) as time period viz 1st to 5th September, 6th to 10th September, 11th to 15th September, 2017 for the month of July, 2017 and 16th to 20th September, 2017 for the month of August, 2017 for filing returns of GSTR 1, GSTR 2 and GSTR 3 respectively are arbitrary on account of the various shortcoming/glitches on GSTN portal. (b) Issue writ in the nature of certiorari or any other appropriate writ, order, direction to the effect of quashing the Extension Notifications and to issue writ in the nature of Mandamus or any other appropriate writ, order, direction to the Respondents to forthwith rectify/correct the technical....

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.... 16th August, 2017 for filing form CMP 01 (for availing composition scheme under section 10 of GST Act, 2017) as arbitrary in view of shortcomings/technical glitches on the GSTN portal and accordingly quash the same and Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the effect of directing the respondents to reopen the facility of availing composition scheme for Financial Year 2017-2018 to afford adequate time period to enable the assessee's to exercise the statutory right to avail composition scheme. (f) Issue appropriate writ, order or direction to the effect declaring that act of respondents of making Form CMP 04 (Requisite form to opt out from composition scheme) not available on the....

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....on to the effect of directing respondents to refund late fee paid by the assessee for filing GSTR 3B return between 26th August, 2017 to 31st August, 2017. (i) Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to the effect declaring that until technical glitches/shortcomings in the GSTN portal are corrected/ rectified, no interest or penalty is calculated or levied on the assessee in the event of non-compliance of timelines prescribed under CGST Act, 2017 or IGST Act, 2017 or RGST Act, 2017. (j) Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to remedy the defect in the GSTN portal and thereby enable the assessee ....

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....has been filed, it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements. 3. In that view of the matter, we pass the following directions to come out with the immediate solution:- (i) Whosoever try to log-in to the system, if the same is not responding, assessee or Chartered Accountant/ or Tax Practitioner will inform immediately by email to the District Information Officer of the concerned District, appointed by Central/State Government. (ii) Address of the each District Head will be provided. Mr. R.B. Mathur will provide the address of the State Officer and Mr. Sharma and Mr. Ranka will supply address of the Officer of the Central Government....