ANISHIA CHANDRAKANTH Vs. SUPERINTENDENT

JUDGEMENT

(1.) In the present batch of petitions, common questions of fact and law are involved. Therefore, the same have been heard together and disposed of with common judgment. The relevant facts of one of the writ petitions i.e., (W.P (C) No. 30644 of 2023) are extracted hereunder which are almost similar to other writ petitions except for a few dates and figures.

(2.) The petitioner is a proprietorship concern dealer under the CGST / SGST Act, 2017 and Rules made thereunder. The petitioner is engaged in trading of paint, cement, aluminum sheets and hardware etc. The petitioner has been filing his proper returns and paying the tax dues thereon. However, the petitioner did not file his returns within the prescribed time limit under the Statute. As per Sec. 44(1) r/w Rule 80 of the CGST / SGST Act, the annual return Form GSTR-9 is to be filed before 31st December following the end of such financial year.

(3.) The Government realising the difficulties in initial stage of implementation of GST regime particularly Rule 80 of the GST Rules, 2017, and prevailing of Covid -19 pandemic, extended the last date to file the returns for the financial years 2017-2018, 2018-2019 and 2019-2020 by the notification No.6/2020-CT dtd. 3/2/2020, 80/2020-CT dtd. 28/10/2020 and 4/2021-CT dtd. 28/2/2021 respectively.