2021 (4) TMI 1102

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..... ction 44 of the CGST Act, 2017 read with Section 35(5) of the RGST Act and Rule 80 of the CGST Rules, 2017 - HELD THAT:- The arguments advanced by the learned counsel for the petitioner cannot be accepted since the period for filing of the return is fixed by the Statute and it is the statutory authority alone who has power and authority to extend any period for compliance. Therefore, we are not i .....

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..... f 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 .....

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