The Rajasthan High Court, while granting an interim relief to the assesse, asked the department to not take any coercive steps against assesse for non-filing of GST Returns since the assesses application for migration was not completed.
Before the High Court, the petitioners argued that they had applied well in time for registration under the GST Act to enable them to migrate within a specific time period. However, in spite of various reminders, the concerned authorities have not completed the process of migration and now have closed the provision for migration to the GST regime.
The petitioner claimed that they had informed the respondent authorities by email regarding problems faced by it in filing the GST returns.
Justice Sandeep Mehta issued notice to the Government granted four weeks to reply. “In the meantime, no coercive steps shall be taken against the petitioner on account of non-filing of GST Returns,” the Court said.
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