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GST - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Extension of time limits for filing annual returns under GST ...


Apex Court upholds validity of extension of GST annual return filing date & dismisses writ against Show Cause Notice.

Case Laws     GST

November 18, 2024

Extension of time limits for filing annual returns under GST Acts was valid. Show Cause Notice issued within extended time limit u/s 73(9) of CGST/AGST Act for FY 2017-18 was upheld. Writ petition was dismissed as statutory appeal remedy u/s 107 of CGST/AGST Act was available against the Order-in-Original passed by the Adjudicating Authority. Principles of alternative statutory remedy, absence of violation of natural justice, jurisdiction and legislative vires were reiterated for declining writ jurisdiction under Article 226.

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