2020 (2) TMI 280 - HC - GST

Extension of date for filing of the GST Annual Return and GST Audit Form (Form 9 and Form 9C) - transition to GST regime - HELD THAT - It is the conceded position that the date for filing return has been extended till 7.2.2020. In such circumstances, no adjudication is required on the petition. This petition is disposed of however, binding the respondent Union of India to take a decision on the representation to be filed on behalf of the petitioners, within one week of its filing.

Summary

Issues Involved:
1. Non-functioning of GST portal system causing delays in filing returns.
2. Technical glitches leading to revenue loss for the State.
3. Petition seeking extension of filing deadline for GST Annual Return and GST Audit Form.
4. Assurance by the Respondent to address the representation within a week.
5. Concession of extending the filing deadline till 7.2.2020.
6. Disposal of the petition with directions to address the representation promptly and consider extending the filing time in specific states.

Analysis:

1. The petitioners raised concerns regarding the non-functioning of the GST portal system, particularly on the last date for submitting GSTR-9 and 9C returns. The learned Senior Counsel highlighted technical glitches causing delays in filing returns, leading to penalties for late submission. The petition emphasized the need for a functional system to prevent revenue loss due to the inability of taxpayers to file returns on time.

2. The Respondent, represented by the Assistant Solicitor General of India, acknowledged the issues raised and assured the Court of addressing the representation promptly. The Respondent proposed submitting a fresh representation for consideration, with an assurance to decide on the matter at the highest level within a week of filing.

3. The petition sought a writ of Mandamus or similar relief to extend the deadline for filing GST Annual Return and GST Audit Form without late fees or penalties. The prayer aimed to make the GST portal system operational and free of technical glitches before imposing any penalties. The Court noted the extension of the filing deadline until 7.2.2020, eliminating the need for further adjudication on the petition.

4. The Court disposed of the petition while directing the Union of India to decide on the representation within one week of filing. Additionally, the Respondent was tasked with considering a 30-day extension for filing GST Returns in specific states like Assam, Nagaland, Mizoram, and Arunachal Pradesh due to unique conditions prevailing in these regions. The Court instructed the petitioners to include this request in their representation for further consideration.

This comprehensive analysis outlines the issues raised in the petition, the responses from both parties, and the Court's directives to address the challenges faced in filing GST returns efficiently.