Tvl. Ravichandran Traders vs. The Commissioner Of Commercial Taxes

Held

The Court held that the petitioner is entitled to avail the benefit of the extended time limit for filing returns for the assessment year 2019-2020, as provided by the amendment/insertion of Clause (5) to Section 16 of the GST Act. The Court noted that the delay in filing returns led to the impugned order, but the subsequent amendment extended the filing deadline. Since the amendment came into force after the impugned order was passed, the petitioner should be given an opportunity to avail this benefit. Consequently, the Court set aside the impugned order dated 14.11.2023 passed by the 2nd respondent and remanded the matter back to the 2nd respondent for fresh consideration. The respondent was directed to consider the extension of the time limit vide the amendment to Section 16 of the GST Act and pass an appropriate order expeditiously. No issue was expressly left undecided.

Facts

The petitioner, Tvl. Ravichandran Traders, filed a writ petition challenging an order dated 14.11.2023 passed by the Deputy State Tax Officer-2. The challenge arose from a delay in filing returns for the assessment year 2019-2020. The petitioner contended that subsequent to the impugned order, an amendment to the Goods and Services Tax Act, 2017, specifically the insertion of Clause (5) to Section 16, extended the time limit for filing returns, and this extension should apply to them. The respondents, represented by the Additional Government Pleader, confirmed the petitioner's submissions regarding the amendment coming into force after the order was passed and agreed to remit the matter back to the respondent.

Key Issues

1. Whether the petitioner is entitled to the benefit of the extended time limit for filing returns for the assessment year 2019-2020, as provided by the amendment to Section 16 of the GST Act, even though the impugned order was passed prior to the amendment coming into force? Petitioner's contention: The petitioner argued that the amendment inserting Clause (5) to Section 16 of the GST Act, which extended the time limit for filing returns, should be applied retrospectively or at least to their case, allowing them to avail the benefit of the extended period. They sought to set aside the impugned order to enable them to do so. Revenue's contention: The Revenue, through the Additional Government Pleader, conceded that the amendment extending the time limit for filing returns came into force only after the impugned order was passed. They agreed with the petitioner's request to remit the matter back to the respondent for fresh consideration.