The Allahabad High Court has dismissed a bunch of petitions challenging central and state govts’ orders/notifications extending the time limit for filing of GST return for financial year 2017-18 and also extending the time limit for its scrutiny and audit by tax officials.
The time limit for filing GST returns was extended in 2020 due to Covid pandemic.
The bench comprising Justice SD Singh and Justice Donadi Ramesh was hearing a clutch of petitions filed by a multinational firm M/s Graziano Transmission and several others.
The court held that the govt had the power to extend time limitation and observed: “The power to issue the impugned notifications existed. It is undisputed. In view of our discussion, that power was exercised both within the confines of the legislative conditions and occasioned by circumstances confronted by the legislature.”
“The extent to which the power may have been exercised i.e. the length of time extension granted would also remain outside the scope of judicial review. Suffice to note, no excessive extension of time is seen to have been granted,” the bench noted.
After hearing the counsel for petitioners and additional chief standing counsel Nimai Das, who represented the state govt, the court has said as per material on record time limit was extended due to Covid-19 and there was application of mind in extending the time limit for filing of GST return and its scrutiny by tax officials.
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