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Judgment
Heard learned counsel for the petitioner.
A prayer has been made in the present writ petition seeking a direction to the respondents to extend the period of time for submitting of Form
GSTR-9 and GSTR-9C for the financial year 2019-20 until 10.09.2021 placing reliance on Section 44 of the (2 of 2) [CW-2563/2021] CGST Act, 2017
read with Section 35(5) of the RGST Act and Rule 80 of the CGST Rules, 2017.
Learned counsel for the petitioner submits that the respondents extended the period for filing of return under Form GSTR-9 and GSTR-9C upto last
by press release dated 30.12.2020 (Annexure-6) and period was extended to 28.02.2021.
Learned counsel for the petitioner asserts that in terms of the Statute, an assessee had a right to file his forms within nine months from the date of
conclusion of the financial year in question. He further asserts that notified form i.e. Form GSTR-9 and GSTR-9C were finally notified on 10.12.2020
& 30.12.2020 respectively and consequently, the period of nine months would start from the date of last publication itself.
The aforesaid arguments advanced by the learned counsel for the petitioner cannot be accepted since the period for filing of the return is fixed by
the Statute and it is the statutory authority alone who has power and authority to extend any period for compliance. Therefore, we are not inclined to
entertain the instant writ application and leave it to the petitioner, if so advised, to approach the statutory authority to seek further extension.
If such a representation is filed, we hope and trust that the same would be considered and disposed of at an early date.
We refrain to entertain the present writ application and the same stands dismissed.