Rajasthan HC dismissed writ seeking direction to the Revenue to extend the period of time for submitting of Form GSTR 9 and GSTR 9 C for the FY 2019 20 until September 10 2021 The court held that the period for filing of the return is fixed by the Statute and it is the statutory authority alone who has power and authority to extend any period for compliance The court noted that Revenue extended the period for filing of return under Form GSTR 9 and GSTR 9 C by press release dated December 30 2020.
Amius Alert- GST HC Case Laws
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