TAX BAR ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) The name of Shri Sanjay Jhanwar as learned counsel for the petitioner be read in the earlier order passed by this Court today in the morning.

(2.) Learned counsel for the petitioner was directed to implead the service provider, who operates the GSTN portal, as party respondent. The name and address of the service provider shall be provided by the learned counsel for the Union of India.

(3.) The present petition has been filed by the Tax Bar Association raising the issue about non-functionality of the respondent's portal i.e. www.gst.gov.in, as a consequence of which, various assessees are unable to upload their returns both GSTR9 and GSTR9C. In view of the fact that the portal was having problems, the respondents issued a notification vide Annex.6 dated 3rd February, 2020 at page 52, requiring the assessees to furnish their returns under Section 44 of the GST Act read with Rule 80 of the Rules for the Financial Year 2017-18 by 5th February, 2020 (Rajasthan).