RAJASTHAN TAX CONSULTANTS ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this petition, the petitioner has prayed for following relief:†"?

(2.) This court on 20.9.2017 has passed the following order which reads as under:-

(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 he 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.