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2021 (1) TMI 644 - HC - GSTSeeking direction directing the respondents for the extension of the last date of filing the GSTR GSTR 9C - direction to respondents to grant relief of waiver of late fees or penalty for filing the GSTR GSTR 9C beyond the last date as prescribed under the section 47 of the CGST Act 2017 - Constitutional right of Natural justice - HELD THAT - In our opinion no case worth the name is made out. Application rejected.
The Gujarat High Court rejected a writ application seeking extension of filing dates for GSTR & GSTR 9C and waiver of late fees. The court found that no sufficient case was made out. The application was rejected.
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