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VITTA SAMANVAYA SAMITI vs. UNION OF INDIA AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

THE CHIEF JUSTICE
SATISH KUMAR SHARMA

Pet. Counsel

Mohit Khandelwal

Res. Counsel

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Petitioner / Applicant	VITTA SAMANVAYA SAMITI
Respondent	UNION OF INDIA AND OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Feb 25, 2021
Order No.	D.B. Civil Writ Petition No. 2563/2021
Citation	2021(2) TAXREPLY 4100
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Section 44

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Rule 80

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Summarize this case by TaxGPT in

AA |

ORDER
1. Heard learned counsel for the petitioner. 2. A prayer has been made in the present writ petition seeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 until 10.09.2021 placing reliance on Section 44 of the CGST Act, 2017 read with Section 35(5) of the RGST Act and Rule 80 of the CGST Rules, 2017. 3. Learned counsel for the petitioner submits that the respondents extended the period for filing of return under Form GSTR-9 and GSTR-9C upto last by press release dated 30.12.2020 (Annexure-6) and period was extended to 28.02.2021. 4. Learned counsel for the petitioner asserts that in terms of the Statute, an assessee had a right to file his forms within nine months from the date of conclusion of the financial year in question. He further asserts that notified form i.e. Form GSTR-9 and GSTR-9C were finally notified on 10.12.2020 & 30.12.2020 respectively and consequently, the period o....