Maina Devi Choraria Vs Union of India And 6 Ors. (Gauhati High Court)
Summary: In the case of Maina Devi Choraria Vs Union of India, the Gauhati High Court examined the legality of extending the time limits for filing GST annual returns and initiating proceedings under Section 73 of the CGST Act, 2017. The petitioner, a registered dealer of automobile goods, challenged the notifications issued by the Government that extended these deadlines due to the COVID-19 pandemic. The Court noted that the annual returns for the financial year 2017-18 were originally due by December 31, 2018, but were extended multiple times, culminating in a final deadline of September 30, 2023. The petitioner argued that the pandemic conditions had subsided by 2022, rendering the extensions unjustified.
The Court highlighted the government’s reliance on Section 168A of the CGST Act, which allows time extensions under “force majeure” conditions. It was contended that the respondent failed to adequately justify the necessity for ongoing extensions, leading to potential prejudices against the petitioner. The case raised important questions regarding the interpretation of “force majeure” and the government’s duty to provide reasonable explanations for its actions. Ultimately, the Court sought further clarifications from the government regarding the circumstances that warranted such extended deadlines, emphasizing the need for transparency and justification in administrative decisions.
