Union of India v. Tax Bar Association & Ors
[Citation -2020-LL-0210-97]

Citation 2020-LL-0210-97
Appellant Name Union of India
Respondent Name Tax Bar Association & Ors.
Court SUPREME COURT
Relevant Act CGST
Date of Order 10/02/2020
Judgment View Judgment
Keyword Tags late filing of return


1 CORRECTED ITEM NO.45 COURT NO.4 SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 3839/2020 (Arising out of impugned final judgment and order dated 05-02-2020 in DBCWP No. 1805/2020 passed by High Court Of Judicature For Rajasthan At Jodhpur) UNION OF INDIA Petitioner(s) VERSUS TAX BAR ASSOCIATION & ORS. Respondent(s) (IA No.24889/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.24894/2020-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ) Date : 10-02-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. Tushar Mehta, SG Mr. H. Raghavendra Rao, Adv. Mr. Zoheb Hussain, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Sanjay Jhanwar, Adv. Mr. Rishabh Sancheti, Adv. Ms. Padma Priya, Adv. Mr. Anchit Bhandari, Adv. Mr. Prateek Gattani, Adv. Mr. K. Paari Vendhan, AOR UPON hearing counsel Court made following ORDER We do not intend to interfere with order passed by High Court of Judicature for Rajasthan, Jodhpur. Signature Not Verified However, we only Digitally signed by SUSHMA KUMARI BAJAJ Date: 2020.02.11 stay that part of order which has extended deadline for 16:53:28 IST Reason: submitting returns. This is on basis of Mr. Tushar Mehta, learned Solicitor General s statement to this Court that only 2 Rs. 200/- per day is being charged for filing of late returns, which subject to outcome of writ petition will be refunded. He has also assured us that authorities, both under Central as well as State Acts, will not invoke any penal powers in this behalf. We have been informed by learned counsel appearing on behalf of respondents that capacity for on-line processing of GST applications is extremely limited. applications being far more in number, we direct petitioner to look into this problem and come out with solution in accordance with aforesaid capacity as soon as is practicable. We do not intend by this ad-hoc order to at all interfere with what High Court may ultimately do on facts of this case. Special Leave Petition is disposed of accordingly. Pending applications also stand disposed of. (R. NATARAJAN) (NISHA TRIPATHI) AR CUM PS BRANCH OFFICER 3 ITEM NO.45 COURT NO.4 SECTION XV S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 3839/2020 (Arising out of impugned final judgment and order dated 05-02-2020 in DBCWP No. 1805/2020 passed by High Court Of Judicature For Rajasthan At Jodhpur) UNION OF INDIA Petitioner(s) VERSUS TAX BAR ASSOCIATION & ORS. Respondent(s) (IA No.24889/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.24894/2020-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ) Date : 10-02-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. Tushar Mehta, SG Mr. H. Raghavendra Rao, Adv. Mr. Zoheb Hussain, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Sanjay Jhanwar, Adv. Mr. Rishabh Sancheti, Adv. Ms. Padma Priya, Adv. Mr. Anchit Bhandari, Adv. Mr. Prateek Gattani, Adv. Mr. K. Paari Vendhan, AOR UPON hearing counsel Court made following ORDER We do not intend to interfere with order passed by High Court of Judicature for Rajasthan, Jodhpur. However, we only stay that part of order which has extended deadline for submitting returns. This is on basis of Mr. Tushar Mehta, learned Solicitor General s statement to this Court that only Rs. 4 200/- per day is being charged for filing of late returns beyond 12.02.2020. He has also assured us that authorities, both under Central as well as State Acts, will not invoke any penal powers in this behalf. We have been informed by learned counsel appearing on behalf of respondents that capacity for on-line processing of GST applications is extremely limited. applications being far more in number, we direct petitioner to look into this problem and come out with solution in accordance with aforesaid capacity as soon as is practicable. We do not intend by this ad-hoc order to at all interfere with what High Court may ultimately do on facts of this case. Special Leave Petition is disposed of accordingly. Pending applications also stand disposed of. (R. NATARAJAN) (NISHA TRIPATHI) AR CUM PS BRANCH OFFICER Union of India v. Tax Bar Association & Or
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