1. By way of this petition, the petitioner has prayed for following relief:-
“(a) Issue appropriate writ, order, direction to the effect of declaring that the timelines prescribed under the Extension Notifications (Notification Number 18/2017, Notification number 19/2017 and Notification Number 20/2017- dt. 8th August, 2017 under GST Act, 2017) as time period viz 1st to 5th September, 6th to 10th September, 11th to 15th September, 2017 for the month of July, 2017 and 16th to 20th September, 2017 for the month of August, 2017 for filing returns of GSTR 1, GSTR 2 and GSTR 3 respectively are arbitrary on account of the various shortcoming/glitches on GSTN portal.
(b) Issue writ in the nature of certiorari or any other appropriate writ, order, direction to the effect of quashing the Extension Notifications and to issue writ in the nature of Mandamus or any other appropriate writ, order, direction to the Respondents to forthwith rectify/correct the technical glitches/shortcomings in the GSTN portal and to issue fresh Notifications/cut off dates for filing returns of GSTR 1, GSTR 2 and GSTR 3 affording reasonable time period to assessee for making the statutory compliances.
(c) Issue appropriate writ, order, direction to the effect declaring that the timelines viz 20th August 2017 for July, 2017 and 20th September, 2017 for August 2017 prescribed under the GSTR Notifications (Notification Number 23/2017 dt. 17th August, 2017, Notification Number 24/2017 dt. 21st August, 2017 under CGST Act, 2017 and Notification dt. 17th August, 2017 and 21st August, 2017 issued under RGST Act, 2017) as last dates for filing returns of GSTR 3B are arbitrary on account of the various shortcoming/glitches on GSTN portal.
(d) Issue writ in the nature of certiorari or any other appropriate writ, order, direction to the effect of quashing the GSTR 3B Notification and to issue writ in the nature of Mandamus or any other appropriate writ, order, direction to the respondents to forthwith rectify/correct the technical glitches/shortcomings in the GSTN portal and to issue fresh Notifications/cut off dates for filing GSTR 3B return affording reasonable time period to assessee for making the statutory compliances.
(e) Issue appropriate writ, order or direction to the effect declaring the Composition Orders (Order No.0l/2017-GST dt. 21st July and Order No.F.17 (131) ACCT/GST/2017/2258 dt. 21st July, 2017 prescribing the last date as 16th August, 2017 for filing form CMP 01 (for availing composition scheme under section 10 of GST Act, 2017) as arbitrary in view of shortcomings/technical glitches on the GSTN portal and accordingly quash the same and Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the effect of directing the respondents to reopen the facility of availing composition scheme for Financial Year 2017-2018 to afford adequate time period to enable the assessee’s to exercise the statutory right to avail composition scheme.
(f) Issue appropriate writ, order or direction to the effect declaring that act of respondents of making Form CMP 04 (Requisite form to opt out from composition scheme) not available on the GSTN portal as arbitrary and in contravention of Rule 6 of the CGST Rules, 2017 and issue writ in the nature of mandamus or any other appropriate writ, order, direction to the effect directing the respondents to remedy the defect by forthwith making the facility of opting out from composition scheme for Financial Year 2017-18 available on the GSTN portal with the specific provision enabling the assessee to opt out from the desired date.
(g) Issue appropriate writ, order or direction to the effect declaring the requirement of filing of HSN details in Form TRAN 1 for assessee’s having turnover of less than ₹ 1.5 crore as arbitrary and in contravention of Notification No. 12/2017 dt. 28th June, 2017 and issue writ in the nature of mandamus or any other appropriate writ, order or direction to the effect directing respondents to either prescribe separate form for assessee’s having turnover of less than ₹ 1.5 crore or make specific provision for the same in form TRAN 1 or by any other means to give complete effect to Notification No.12/2017 dt. 28th June, 2017.
(h) Issue appropriate writ, order or direction to the effect declaring the Waiver Notification (Notification No.28 of 2017 dt. 1st September, 2017) is so far as not providing for the refund of late payment fees already deposited by tax payers before the Waiver Notification as discriminatory and thus arbitrary and issue writ in the nature of mandamus or any other appropriate writ, order, direction to the effect of directing respondents to refund late fee paid by the assessee for filing GSTR 3B return between 26th August, 2017 to 31st August, 2017.
(i) Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to the effect declaring that until technical glitches/shortcomings in the GSTN portal are corrected/ rectified, no interest or penalty is calculated or levied on the assessee in the event of non-compliance of timelines prescribed under CGST Act, 2017 or IGST Act, 2017 or RGST Act, 2017.
(j) Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to remedy the defect in the GSTN portal and thereby enable the assessee to retrospectively/edit/amend the core registration details such as name, mobile number, email address, place of business, and other ancillary details submitted through Form REG-1 by filing Form REF 14.
(k) Issue writ in the nature of mandamus or any other appropriate writ, order, direction to the respondents to remedy the defect on GSTN portal and thereby enable the assessee to edit/amend/correct the particulars filled in Form GSTR 3B before online filing of return.
(l) Issue appropriate writ, order, direction to the effect declaring the act of respondents of making the form TRAN 1 available on the GSTN portal after delay of 51 days from the appointed date, i.e., 1st July, 2017 as arbitrary and being in not in confirmity with Rule 117 CGST Rules, 2017 and RGST Rules, 2017 and issue appropriate writ in the nature of mandamus or any other appropriate writ, order or direction to the effect directing the respondents to suitably extend the date for filing from TRAN.”
2. This court on 20.9.2017 has passed the following order which reads as under:-
“1. We have heard counsel for the petitioners Mr. Sanjay Jhanwar with Mr. Prakul Khurana Mr. Rahul Lakhwani, Ms. Aditi Lodha and Ms. Archana as well as counsel for the respondents Mr. R.D. Rastogi, ASG with Mr. Anand Sharma & Mr. C.S. Sinha, Mr. R.B. Mathur with Ms. Meenal Ghiya, Mr. Siddharth Ranka and Mr. Kinshuk Jain.
2. Looking to the averments which are made in the petition and the reply which has been filed, it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements.
3. In that view of the matter, we pass the following directions to come out with the immediate solution:-
(i) Whosoever try to log-in to the system, if the same is not responding, assessee or Chartered Accountant/ or Tax Practitioner will inform immediately by email to the District Information Officer of the concerned District, appointed by Central/State Government.
(ii) Address of the each District Head will be provided. Mr. R.B. Mathur will provide the address of the State Officer and Mr. Sharma and Mr. Ranka will supply address of the Officer of the Central Government.
(iii) Those who inform so by email, their problem will be resolved expeditiously.
4. In the meantime, no coercive action (penal interest, late fees and prosecution) against any of the client of the petitioners members who are referred in the petition and are informing by email, will be protected. The composition Scheme is extended upto 30.9.2017, therefore, desirous assessee can apply.
4.1 In that view of the matter, those who could not apply under composition scheme upto 16.8.2017, their applications will be accepted and if their case does not fall under composition log-in, they will send it by email and their applications will be accepted w.e.f. 1.7.2017.”
3. In our considered opinion, it will be appropriate that the GST Council will decide the issue. However, the question regarding delay in filing of return, registration or late fees will not be changed and the same will be complied with pursuant to earlier order of this court. The return which are filed late because of not proper functioning of the computer will not be attributed to the assessee between 1.7.2017 to 30.9.2017.
4. It is made clear that from 1st October, 2017 if any return is filed, this order will not come into play. This will apply to the members of the petitioner association and wherever they have paid the late penalty, the same will be refunded.
5. The petition stands disposed of. All the applications stand disposed of. Liberty is granted to revive the matter in case of difficulty.