Delhi HC admits writ petition seeking due date extension of various tax compliance amid COVID-19

Delhi High Court admits writ petition seeking reliefs in terms of extensions for filing compliances under various Acts, including the Income Tax Act, 1961, the Goods and Services Tax Act, 2017, the Employees Provident Fund & Miscellaneous Provisions Act, 1952, the Employees State Insurance Act, 1948 and other Labour Laws, owing to the second wave of the Covid-19.

The Petition is given below for reference:

1. This hearing has been done through video conferencing.

CM APPL. 15674/2021 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of.

WP(C) 5114/2021 & CM APPL. 15675/2021 (for interim stay)

3. This is a petition seeking various reliefs in terms of extensions for filing compliances under various Acts, including the Income Tax Act, 1961, the Goods and Services Tax Act, 2017, the Employees Provident Fund & Miscellaneous Provisions Act, 1952, the Employees State Insurance Act, 1948 and other Labour Laws, owing to the second wave of the Covid-19 pandemic. It is also prayed that a waiver ought to be granted in respect of interest and other penalties for delay in filing returns and other compliances.

4. Ms. Bhatnagar, ld. counsel accepts notice on behalf of Respondent Nos.2 and 3.

5. Mr. V.K. Singh, ld. counsel accepts notice on behalf of Respondent No.5.

6. Mr. Amit Mahajan, ld. CGSC, who is present in Court today, is requested to accept notice on behalf of Respondent No.1.

7. Let a copy of this writ petition be emailed to Mr. Amit Mahajan today itself in order to enable him to seek instructions.

8. List on 4th May, 2021.