Case Title | Rajasthan Tax Consultants Association VS Union Of India |
Court | Rajasthan High Court |
Honorable Judges | Justice K.S. Jhaveri Justice Vijay Kumar Vyas |
Citation | 2017 (09) GSTPanacea 5 HC Rajasthan D.B. Civil Writ Petition No. 15239 / 2017 |
Judgement Date | 20-September-2017 |
In a legal proceeding, the counsel representing both the petitioners and respondents have presented their arguments before the court. On behalf of the petitioners, Mr. Sanjay Jhanwar led the legal team, supported by Mr. Prakul Khurana, Mr. Rahul Lakhwani, Ms. Aditi Lodha, and Ms. Archana. Conversely, the respondents were represented by Mr. R.D. Rastogi, who holds the position of Additional Solicitor General (ASG), along with his team comprising Mr. Anand Sharma, Mr. C.S. Sinha, Mr. R.B. Mathur, Ms. Meenal Ghiya, Mr. Siddharth Ranka, and Mr. Kinshuk Jain. Each party articulated their respective positions, presumably in relation to a specific case or legal matter, presenting arguments and counterarguments to support their stance. This exchange likely encompassed a range of legal complexities, factual nuances, and interpretative elements pertinent to the case at hand. Ultimately, the court would consider these arguments and evidence presented by both sides before reaching a decision.
The court session commenced with presentations from both the petitioners and respondents, including Mr. Sanjay Jhanwar, Mr. Prakul Khurana, Mr. Rahul Lakhwani, Ms. Aditi Lodha, Ms. Archana, Mr. R.D. Rastogi, Mr. Anand Sharma, Mr. C.S. Sinha, Mr. R.B. Mathur, Ms. Meenal Ghiya, Mr. Siddharth Ranka, and Mr. Kinshuk Jain. The discussion revolved around the deficiencies in the existing system, which appeared to be inadequate and in need of immediate correction and updates to meet operational requirements.
In light of the presented arguments and responses, the court issued several directives aimed at resolving the issues promptly. These directives included:
1.Establishing a protocol for individuals encountering unresponsive login attempts on the system. In such cases, the affected party, whether an assessee or a Chartered Accountant/Tax Practitioner, must promptly notify the District Information Officer of the relevant district via email, as appointed by the Central/State Government.
2.Providing the contact details of the District Information Officers. Mr. R.B. Mathur was tasked with supplying the addresses of the State Officers, while Mr. Sharma and Mr. Ranka were responsible for furnishing the addresses of the Central Government Officers.
3.Ensuring expedited resolution for individuals reporting system-related issues via email.
Furthermore, the court ordered a temporary suspension of coercive actions, such as penal interest, late fees, and prosecution, against clients of the petitioners who report their issues through email. Additionally, it extended the composition scheme until September 30, 2017, allowing interested assesses to apply accordingly.
Overall, the court’s directives aimed to address the immediate concerns regarding the malfunctioning system while providing relief to affected parties and ensuring smoother operations in the interim period.
The court heard arguments from both the petitioners’ and respondents’ counsels regarding issues with the current system, finding it inadequate and in need of immediate correction and updates to meet requirements. Consequently, the court issued the following directives:
1.Anyone encountering system login issues must promptly notify the District Information Officer of the respective district, appointed by the Central/State Government, via email.
2.Contact details for District Heads and Officers of the Central/State Government will be provided by the respective counsels.
3.Those reporting issues via email will have their problems addressed promptly.
Furthermore, until the system is rectified, no coercive actions such as penal interest, late fees, or prosecution will be taken against clients of the petitioners who report issues via email. Additionally, the composition scheme is extended until September 30, 2017, allowing eligible assesses to apply. For those who missed the initial application deadline on August 16, 2017, their applications will be considered
The court heard arguments from both the petitioners, represented by Mr. Sanjay Jhanwar, along with his team, and the respondents, represented by Mr. R.D. Rastogi, ASG, and his associates. After considering the submissions and reviewing the petition and its response, it became evident that the current system was not functioning adequately and required immediate correction and updating to meet the necessary standards.
Consequently, the court issued the following directions for an immediate solution:
1.Anyone experiencing difficulties logging into the system should promptly notify the District Information Officer of the respective district, appointed by either the Central or State Government, via email.
2.Contact information for each District Head, as well as the State and Central Government Officers, will be provided to facilitate communication.
3.Individuals who report issues via email will have their problems resolved promptly.
Furthermore, to alleviate any undue burden on petitioners’ clients, the court ordered that no coercive actions, such as penal interest, late fees, or prosecution, would be taken against them if they inform about their issues via email. Additionally, the composition scheme was extended until September 30, 2017, allowing eligible assesses to apply.
In light of these directives, those who were unable to apply for the composition scheme by August 16, 2017, would have their applications accepted. If their case did not fall under the composition log-in, they were instructed to submit their applications via email, and these applications would be considered effective from July 1, 2017.
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