2019 (2) TMI 762

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....lant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER The appellants are engaged in providing 'Stock Broker Service'. A show cause notice was issued to them, inter alia, alleging that they failed to file ST-3 returns within due time, and proposing to demand the late fee, for not filing the returns, within the due time. After adjudication, the original authority, inter alia....

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....e acknowledged returns before the adjudicating authority. However, authorities below did not accede to the contentions of the appellants. The demand of late fee in respect of periods from 7/2012 to 9/2012, 10/2012 to 3/2013 and 4/2013 to 9/2013 was upheld. The delay, if any was only to difficulty in uploading the returns electronically and this was only due to the system failure, which was on acco....

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...., for the delayed filing of returns, is correct and proper. The appellants submit that they could not file the returns electronically due to system failure and they had submitted the returns manually. In pages 56, 71 and 86 of the appeal paper book, the appellants have produced screen shots of the returns filed by them manually. The said documents bear the signature of the Superintendent of the ju....

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....ot produced any evidence that they have taken the problem to the department, I find that the appellants have produced screen shots of the returns filed to the department, which bears the signature of the officer concerned. The department having acknowledged the manually filed returns, ought to have taken steps to help or assist the appellants to solve the problem. Thus, the appellants cannot be fo....