Prayagraj (UP), Allahabad High Court dismissed several petitions challenging the orders of the Central and State Government extending the deadline for filing GST returns for the financial year 2017-18 and its investigation and audit by the tax authorities. Is.
The deadline for filing GST returns was extended in 2020 due to the Covid pandemic.
A bench of Justices SD Singh and Donadi Ramesh, passing the order on multiple petitions by M/s Graziano Transmission and others, said the government has the power to extend the deadline.
"The power to issue the impugned notifications existed. This is undisputed.
The court said, "In view of our discussion, that power was exercised within the scope of the legislative terms and given the circumstances faced by the legislature."
It said that it does not appear that any excessive time extension has been given.
The bench said, "The extent to which the power has been exercised, i.e. the time limit given, will also remain beyond the scope of judicial review. What is noteworthy is that no excessive time extension has been given."
The court, in its order dated May 31, said that as per the material on record, the deadline was extended due to COVID-19 and it would be prudent to extend the deadline for filing GST returns and their scrutiny by the tax authorities. Was used.
The deadline for filing GST returns was extended in 2020 due to the Covid pandemic.
A bench of Justices SD Singh and Donadi Ramesh, passing the order on multiple petitions by M/s Graziano Transmission and others, said the government has the power to extend the deadline.
"The power to issue the impugned notifications existed. This is undisputed.
The court said, "In view of our discussion, that power was exercised within the scope of the legislative terms and given the circumstances faced by the legislature."
It said that it does not appear that any excessive time extension has been given.
The bench said, "The extent to which the power has been exercised, i.e. the time limit given, will also remain beyond the scope of judicial review. What is noteworthy is that no excessive time extension has been given."
The court, in its order dated May 31, said that as per the material on record, the deadline was extended due to COVID-19 and it would be prudent to extend the deadline for filing GST returns and their scrutiny by the tax authorities. Was used.