Whether any proceeding was initiated by the respondents consequent upon which the status of the petitioner in the portal was changed from a composite taxpayer to a regular taxpayer.
Composite dealer —Change of Status to Regular Tax payer – The petitioner a composite dealer submitted that he was filing returns upto March, 2019. All of a sudden his nomenclature as an assessee was changed to regular taxpayer instead of composite taxpayer. In view of this, he was unable to file its returns since the quarter commencing from 1st April, 2019. The petitioner has made several representations protesting against such change in status but all are in vain. The respondent counsel submitted that the petitioner could have filed its returns as a regular taxpayer and having not done so, is a defaulter. The court observed that to change the status of a taxpayer, a procedure is laid down. The authority concerned without adopting such procedure cannot change the status of the petitioner. The respondents at the present have not been able to show any proceedings, the outcome of which was the change in status of the petitioner.
Held that:- The Hon’ble High Court adjourned the matter till 12th February, 2021and directed the respondent to intimate whether any proceeding was initiated by the respondents consequent upon which the status of the petitioner in the portal was changed from a composite taxpayer to a regular taxpayer; will the system allow the filing of the pending returns by the petitioner from the quarter commencing from 1st April, 2019 as a composite taxpayer without imposition of any late fee charges or other applicable charges if the portal is directed to be unlocked to allow the petitioner to file the returns up to 31st December, 2020. If not, what can be an alternative mode to allow the petitioner to file the pending returns without any late fee payment or other charges applicable for the delay.