Rajesh Pandey
The Allahabad High court has dismissed a bunch of petitions challenging central and state government orders/notifications extending the time limit for filing of GST return for financial year 2017-18 and also extending the time limit for its scrutiny and audit by the tax officials. The time limit for filing GST returns was extended in 2020 due to COVID pandemic.
The Bench comprising Justice SD Singh and justice Donadi Ramesh on bunch of petitions filed by M/s Graziano Transmission and several others held that the government had the power to extend time limitation and observed, “ The power to issue the impugned notifications existed. It is undisputed. In view of our discussion, that power was exercised both within the confines of the legislative conditions and occasioned by circumstances confronted by the
legislature.”
“The extent to which the power may have been exercised i.e. the length of time extension granted would also remain outside the scope of judicial review. Suffice to note, no excessive extension of time is seen to have been granted.”, added the bench. After hearing counsel for petitioners and the state government counsels, the court
in its judgement said that as per material on record time limit was extended due to COVID-19 and there was application of mind in extending time limit for filing of GST return and its scrutiny by the tax officials.