The Rajasthan Tax Consultants Association has approached the High Court pointing out the technical and various other mistakes committed by the Central Government while implementing the new Goods and Services Tax (GST) laws. While admitting the petition, the Rajasthan High Court today issued notice to the Government.
The petitioners impugned the legality of the cut off/ time limits prescribed in the Notifications issued by the Government by claiming that they are irrational, unrealistic and overlook the ground realities and various technical glitches/short comings persisting on GSTN portal.
They further stated that though the time limit of 30 days for opting composition scheme was extended till 16th August, 2017, the assessees of the Petitioners were not able to opt for the same due to technical glitches at the GSTN portal. As of now the option for opting for the composition scheme for the Financial year 2017-18 is no longer available at the GSTN portal.
It also pointed out that the assessees are facing great difficulty in the new GST regime in solving their issues in the absence of the option of advance ruling.
It further said that assessee’s having turnover of below 1.5 crores are not required to show HSN code on the invoices issued by them and also in the returns to be filed under the GST law. Further, while filing the return under the GST law the assessee’s are required to furnish the details of the tax invoice issued by them during the tax period in Form GSTR-1. The petitioners said that HSN code are being asked on the GSTN portal while filing returns. “Hence, the demand of asking all the digits of HSN code by the GSTN portal is in clear violation and contrary to the Respondent No. 1’s own Notification dated 28th June 2017.”
Advocate Sanjay Jhanwar, who appeared for the petitioners argued that though he is a great supporter of GST, the technical flaws and lack of preparation on the IT side would create great inconvenience to the businesses.
Considering the allegations raised in the petition, the Court admitted the petition and issued a Show Cause Notice to the central Government seeking explanation with regard to the issues pointed out in the petition.
The Government have to reply by 13th September.
Read the full text of the Petition below.
