2021 (4) TMI 1102

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..... Hon'ble Mr. Justice Satish Kumar Sharma For the Petitioner(s) : Mr. Mohit Khandelwal 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 .....

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..... d 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 inclined to entertain the instant writ application and leave it to the petitioner, if so advised, to approach the statutory authority to seek further extension .....

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