9911796707
TMI Blog2024 (9) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.12.2022. The ground of limitation is raised on this count. The extension as provided in the second proviso to Section 44(2) is only with respect to the filing of a return even after the expiry of the further period of three years, from the due date of furnishing the annual return. Sub-section (2) as we notice speaks of any annual return to be filed within three years from the due date of furnishing the said annual return. Section 73(10) specifies three years from the due date of filing of annual return and not three years from the extended date of filing an annual return under Section 44(2). Further, it has to be noticed that the proviso under Sub-section (2) empowers the Government to issue a notification and the notification produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled, under Section 44(1) of the Act of 2017 which is up to the 31st day of December following the end of such financial year. A registered person is prohibited in filing an annual return at any time after the expiry of three years from the due date of furnishing the said annual return as is provided under Section 44(2). However, the proceeding under Section 73(10) has to be initiated within three years from the due date of filing of annual return, which is as provided under Rule 80. 3. In the present case, the Assessment Year is 2018-19 and the end of the financial year comes on 31.12.2019, within which time as per Rule 80, an annual return has to be filed. The petitioner filed the annual return before 31.12.2019 and the present proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the due date of filing of annual return and not three years from the extended date of filing an annual return under Section 44(2). Further, it has to be noticed that the proviso under Sub-section (2) empowers the Government to issue a notification and the notification produced before us dated 28.10.2020 has been issued by the Commissioner who does not have such power. The notification is also issued under the proviso to Section 44(1) which empowers the Commissioner to exempt any class of registered persons from filing annual returns under the provision and not for extension of due date for filing of annual returns or extension of the period provided under Sub-section (2), for filing of annual returns. 6. In the above circumstances, on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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