M/S Rajiv Singh And Associates LLP vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s Rajiv Singh and Associates LLP, a practicing Chartered Accountant, filed a writ application under Article 226 of the Constitution of India before the Gujarat High Court. The petitioner sought directions for an extension of the last date for filing GSTR and GSTR 9C returns. Specifically, they requested an extension to March 31, 2021, for the Financial Year 2018-19, and to June 30, 2021, for the Financial Year 2019-20. Alternatively, the petitioner prayed for a waiver of late fees or penalties under Section 47 of the CGST Act, 2017, for filing beyond the prescribed due dates. The petitioner also sought an opportunity to establish sufficient cause for delay before the levy of late fees and penalties, invoking the principle of natural justice.
Held
The Court held that no case worth the name was made out by the petitioner. Consequently, the writ application was rejected. The Court did not grant the extension of time for filing GSTR and GSTR 9C returns, nor did it direct the waiver of late fees or penalties. The Court also did not direct the respondents to provide an opportunity to establish sufficient cause for delay before levying fees and penalties. The reasoning behind this decision is not elaborated in the provided text, other than the conclusion that the petitioner failed to establish a case. The operative direction was the rejection of the writ application.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the respondents to extend the last date for filing GSTR and GSTR 9C returns for the Financial Years 2018-19 and 2019-20 to March 31, 2021, and June 30, 2021, respectively? 2. Whether the Court should direct the respondents to grant relief by waiving late fees or penalties under Section 47 of the CGST Act, 2017, for delayed filing of GSTR and GSTR 9C returns? 3. Whether the respondents should be directed, in light of the principles of natural justice, to provide an opportunity to the petitioner to establish sufficient cause for delay before levying late fees and penalties? Petitioner's Arguments: The petitioner, represented by Mr. Avinash Poddar, sought the above reliefs. The judgment does not record specific arguments made by the petitioner beyond the prayers sought in the writ application. Revenue's Arguments: The judgment does not record any arguments made by the respondents (Union of India and others).
Sections Cited
Section 47
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
By this writ application under Article 226 of the Constitution of India, the writ applicant – a practicing Chartered Accountant has prayed for the following reliefs: (a) To issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents for the extension of the last date of filing the GSTR & GSTR 9C i. TO 31.03.2021 for Financial Year 201819 ii. To 30.06.2021 for the Financial Year 201920; Or alternatively (b) To direct the respondents to grant relief of waiver of late fees or penalty for filing the GSTR & GSTR 9C beyond the last date as prescribed under the section 47 of the CGST Act, 2017; (c) To Direct the respondent in light of Constitutional right of Natural justice to given an C/SCA/423/2021 ORDER opportunity of establishing of sufficient cause of delay before the levy of late fees and penalty.”
We have heard Mr.Avinash Poddar, the learned counsel appearing for the writ applicant.
In our opinion, no case worth the name is made out.
This writ application stands rejected. (J. B. PARDIWALA, J) (ILESH J. VORA,J) SUCHIT
Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.