TaxTMI 
TaxTMI 
2020 (2) TMI 343
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....the service provider, who operates the GSTN portal, as party respondent. The name and address of the service provider shall be provided by the learned counsel for the Union of India. The present petition has been filed by the Tax Bar Association raising the issue about non-functionality of the respondent's portal i.e. www.gst.gov.in, as a consequence of which, various assessees are unable to upload their returns both GSTR-9 and GSTR-9C. In view of the fact that the portal was having problems, the respondents issued a notification vide Annex.6 dated 3rd February, 2020 at page 52, requiring the assessees to furnish their returns under Section 44 of the GST Act read with Rule 80 of the Rules for the Financial Year 2017-18 by 5th February, 2....
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....n able to upload the same. He has further drawn our attention that although time has been extended upto 5th February, 2020 yet in the evening of 4th February, 2020 at 8:03 PM attempt was made to upload the return, but such return required mandatory deposit of "late fee". In other words, the software portal had not been updated at least till that date, even though the notification dated 3rd Feburary, 2020 was already issued by the Govt. Learned counsel for the petitioner fairly submits that on verification of the portal today, it appears that software glitch requiring the assessee to deposit "late fee" has been corrected and attempts are being made by various assessees within the State to upload their returns/forms in course of the day. ....
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.... he drew our attention to certain documents indicating that out of 64,17,471 assessees who were required to file return in GSTR-9, a total of 39,45,439 have filed the returns at 1:30 PM of 05.02.2020. Similarly, out of 12,42,238 assessees, who were required to submit their returns in GSTR-9C returns/forms, a total of 7,76,999 have uploaded their returns till 1:30 PM today. He further submitted a chart to indicate the number of returns uploaded till date. On an analysis of the documents submitted by learned counsel for the Union of India, it appears therefrom that the highest number of returns were uploaded on 31st of January, 2020 i.e. 2,19,417 in GSTR-9 and 1,33,027 in GSTR-9C. We further take note of the fact that on 1st, 2nd and 3rd F....
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.... Mr. Singhvi further drew our attention to the figures relevant to the State of Rajasthan which are noted hereunder:- GSTR-9 Eligible - 5,66,381 Filed - 2,71,224 GSTR-9C Eligible - 64,187 Filed - 48,153 On consideration of the facts situation, since the respondents are yet to obtain any instruction to effectively resolve the matter, we deem it appropriate to grant the Union of India time till 12.02.2020 to file a detailed reply/affidavit. However, keeping the aforesaid situation being faced by assessee in view, we are of the considered opinion that an interim order needs to be passed in light of the fact that the GST portal of the Govt. of India has not been effectively ....