Writ Petition on extension of GSTR 9 and GSTR 9C for the FY 2018-19

Confederation of GST Professionals and Industries has filed a writ petition demanding extension of GSTR 9 and GSTR 9C for the FY 2018-19. The Petition was filed in Bombay High Court. Sr. Advocate Ashok Saraf along with Advocates Ishaan Patkar, Shashank Dhond, Dinesh Tambde, and Jindagi Shah appeared for CGPI.

Bombay HC has noted the arguments of Dr. Saraf and told the Revenue observed that this is not adversarial litigation and that solution has to be worked out. Court has asked how GOI intends to resolve these matters for benefit of all.

Court has noted specifically that utility for filing GSTR-9 and 9C for FY 18-19 was not available till February 29,2020. Further, there was a complete lockdown till 31.5.2020. Thereafter there were severe restrictions on the attendance of staff.

Writ Petition on extension of GSTR 9 and GSTR 9C for the FY 2018-19

Minutes of the 39th GST Council meeting were shown in Court. Here the Council has not only admitted that utility was not available till 29.2.2020 but also specifically admitted that there were problems with Table 8A etc. after it was made available.

Further, it was argued that the statute gives 9 months for filing GST Annual Return, i.e. from 31st March to 31 December. On ordinary principles of the law of limitation, the period upto February 29, 2020, must be excluded. Thus the due date should then be November 30, 2020. Further, excluding the lockdown period from March 2020 to May 2020, the due date will then be the end of Feb 2021. However, Petitioner does not want to shirk from the statutory responsibility of the audit. They are asking only time till 31.12.2020 though legally they are entitled to the end of Feb 2021.

It was argued that because of the pandemic, there were staff restrictions of 10% allowed from June to August. 30% staff was allowed from Sept only. Further, there is no public transport. It is highlighted that the CA fraternity has heavy audit responsibilities & because of this mandate, Chartered Accountants have become “CORONA worries”.

Court has orally observed that this is not adversarial litigation and the Union of India has to find ways to resolve these issues. On October 27, 2020, the matter is kept High on Board, and ASG is called to assist the Court. Court has specifically said that it will resolve issues if Govt. does not.

Tags: GST