Allahabad High Court Dismisses Petitions Challenging Extension Of Time Limit For Filing GST Return

The time limit for filing GST returns was extended in 2020 due to the COVID-19 pandemic.

Prayagraj: A bunch of petitions challenging central and state government orders extending the time limits for filing the GST return for the financial year 2017-18 and its scrutiny and audit by the tax officials has been dismissed by the Allahabad High Court.

The deadline for filing GST returns was extended in 2020 owing to the COVID-19 pandemic.

A panel consisting of Justices SD Singh and Donadi Ramesh, which delivered the verdict on multiple petitions filed by M/s Graziano Transmission among others, ruled that the government possesses the authority to prolong the time limit.

“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 court said.

It is stated that no excessive extension of time has been granted.

“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,” the bench said.

The court’s order, dated May 31, stated that based on the records, the deadline was extended due to COVID-19, and there was a deliberate decision to prolong the period for filing GST returns and their examination by tax authorities.

(With PTI inputs)