Supreme Court through its bench comprising of Justice R F Nariman and Justice Ravinder S Bhatt has refused to interfere in order passed by Rajasthan High Court and put stay on Rajasthan High Court order extending deadline of GSTR-9 and GSTR-9C, and also clarified that there would be no penal consequences for delayed filing due to problems of GSTN Server.
The High Court of Rajasthan had directed the GST Department to accept the filing of GSTR-9 and GSTR-9C till February 12, 2020 without late fees. The court after taking into consideration screenshots submitted by the petitioner regarding the unsuccessful attempts of the tax professionals time and again during the extended period was satisfied that GSTN portal does not have the requisite capacity to handle the filing of pending returns within the deadline.