This Court is not inclined to entertain the writ petition which is regarding direction to the respondents to extend the periodicity of filing of annual returns in the State of Maharashtra until complete lock-down is lifted, writ petition is accordingly dismissed.
Section 44 of the CGST Act, 2017 – Annual return-Extension of time line – The petitioners a body of GST Practitioners’ Association, Mumbai sought directions to the respondents to extend the periodicity of filing of annual returns upto 30.06.2021, in the State of Maharashtra until complete lock-down is lifted or until the covid-19 pandemic situation improves completely. That in terms of section 44 of the Act and rule 80, every registered person is required to file annual return for every financial year in the electronic form before 31st day of December following the end of such financial year. In the case of the FY 2019-20, the date for filing such annual return was 31.12.2020, which was extended by notification No.95/2020 dated 30.12.2020, upto 28.02.2021. The respondent counsel submitted that timeline for filing such return and statement for the financial year 2019-20 has already been extended from 31.12.2020 to 28.02.2021 considering the difficulties faced by the tax payers. The court observed that it is not that the time-limit has not been extended. The initial due date of 31.12.2020 has been extended to 28.02.2021. Further, it is the professional body of GST practitioners who are before the court and not any individual taxable person expressing any difficulty in adhering to the extended timeline of 28.02.2021.
Held that:- The Hon’ble High Court dismissed the petitions.
This Court is not inclined to entertain the writ petition which is regarding direction to the respondents to extend the periodicity of filing of annual returns in the State of Maharashtra until complete lock-down is lifted, writ petition is accordingly dismissed.
Section 44 of the CGST Act, 2017 – Annual return-Extension of time line – The petitioners a body of GST Practitioners’ Association, Mumbai sought directions to the respondents to extend the periodicity of filing of annual returns upto 30.06.2021, in the State of Maharashtra until complete lock-down is lifted or until the covid-19 pandemic situation improves completely. That in terms of section 44 of the Act and rule 80, every registered person is required to file annual return for every financial year in the electronic form before 31st day of December following the end of such financial year. In the case of the FY 2019-20, the date for filing such annual return was 31.12.2020, which was extended by notification No.95/2020 dated 30.12.2020, upto 28.02.2021. The respondent counsel submitted that timeline for filing such return and statement for the financial year 2019-20 has already been extended from 31.12.2020 to 28.02.2021 considering the difficulties faced by the tax payers. The court observed that it is not that the time-limit has not been extended. The initial due date of 31.12.2020 has been extended to 28.02.2021. Further, it is the professional body of GST practitioners who are before the court and not any individual taxable person expressing any difficulty in adhering to the extended timeline of 28.02.2021.
Held that:- The Hon’ble High Court dismissed the petitions.