Vitta Samanvaya Samiti vs. Union Of INDIA
Held
The Court held that the arguments advanced by the petitioner could not be accepted. The Court reasoned that the period for filing returns is fixed by the statute, and it is the statutory authority alone that possesses the power and authority to extend any period for compliance. Consequently, the Court was not inclined to entertain the writ application. The Court directed the petitioner to approach the statutory authority for seeking further extension, if advised. The Court expressed hope that any such representation would be considered and disposed of at an early date. The Court explicitly refrained from entertaining the writ application and dismissed it.
Facts
The petitioner, Vitta Samanvaya Samiti, filed a writ petition seeking a direction to the respondents to extend the deadline for submitting Forms GSTR-9 and GSTR-9C for the financial year 2019-20 until September 10, 2021. The petitioner relied on Section 44 of the CGST Act, 2017, Section 35(5) of the RGST Act, and Rule 80 of the CGST Rules, 2017. The petitioner noted that the respondents had previously extended the filing period to February 28, 2021, via a press release dated December 30, 2020. The petitioner contended that the statutory nine-month period for filing should commence from the date of notification of the forms, which were notified on December 10, 2020, and December 30, 2020, respectively.
Key Issues
1. Whether the petitioner is entitled to a direction for extension of time for filing Forms GSTR-9 and GSTR-9C for the financial year 2019-20 until September 10, 2021, based on Section 44 of the CGST Act, 2017, Section 35(5) of the RGST Act, and Rule 80 of the CGST Rules, 2017? Petitioner's Arguments: The petitioner argued that the statutory nine-month period for filing the returns should commence from the date of notification of the forms, which were notified on December 10, 2020, and December 30, 2020. They relied on previous extensions granted by the respondents. Respondents' Arguments: The respondents did not present any arguments in the judgment. The Court's reasoning indicated that the period for filing returns is fixed by statute, and only the statutory authority has the power to extend it.
Sections Cited
Section 44, Rule 80
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2563/2021 Vitta Samanvaya Samiti, Registered Office At B-15 A, Chomu House, C-Scheme, Jaipur Through Its Secretary Akhil Bhala ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance (Department Of Revenue), No. 137, North Block, New Delhi-110001. 2. Commissioner,
Commerical
Taxex
Department, Goverment Of Rajasthan, Jaipur.
Chief Commissioner, Center Gst Department, Jaipur, Rajasthan.
Goods And Service Tax Council, Through Chairman, 5Th Floor Tower-Ii Jeevan Bharti, Building, Jan Path Road, Connaught Place, New Delhi-110001. 5. Goods And Services Tax Network, Through Its Chairman, Worldmark 1, East Wing, 4Th Floor, Aerocity, New Delhi, Delhi 110037 ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal For Respondent(s) : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SATISH KUMAR SHARMA Order 25/02/2021
Heard learned counsel for the petitioner.
A prayer has been made in the present writ petition seeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 until 10.09
The judgment continues below.
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