Writ application for the extension of the last date of filing the GSTR 9 & GSTR 9C stands rejected
Section 47 of the CGST Act, 2017 — Waiver of late Fee —–The practicing Chartered Accountant has prayed for directing the respondents for the extension of the last date of filing the GSTR 9 & GSTR 9C to 31.03.2021 for Financial Year 2018-19 and to 30.06.2021 for the Financial Year 2019-20; or alternatively direct the respondents to grant relief of waiver of late fees or penalty for filing the GSTR & GSTR 9C beyond the last date as prescribed under the section 47 of the Act, 2017. The court observed that no case worth the name is made out.
Held that:- The Hon’ble High Court rejected the application.
Writ application for the extension of the last date of filing the GSTR 9 & GSTR 9C stands rejected
Section 47 of the CGST Act, 2017 — Waiver of late Fee —–The practicing Chartered Accountant has prayed for directing the respondents for the extension of the last date of filing the GSTR 9 & GSTR 9C to 31.03.2021 for Financial Year 2018-19 and to 30.06.2021 for the Financial Year 2019-20; or alternatively direct the respondents to grant relief of waiver of late fees or penalty for filing the GSTR & GSTR 9C beyond the last date as prescribed under the section 47 of the Act, 2017. The court observed that no case worth the name is made out.
Held that:- The Hon’ble High Court rejected the application.