Case Law Details
Case Name : Goods and Services Tax Practitioners’ Association Vs. Union of India (Bombay High Court)
Related Assessment Year :
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All High Courts Bombay High Court
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Goods and Services Tax Practitioners’ Association Vs. Union of India (Bombay High Court)
On due consideration, we are not inclined to accede to the prayer made by the petitioners that too at this eleventh hour. It is not that the time-limit has not been extended. The initial due date of 31.12.2020 has been extended to 28.02.2021. That apart, on going through the relevant provisions of the CGST Act, more particularly the provision of section 47(2) thereof, we do not find that non-extension of the time-limit
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I am of the opinion that the matter was not represented properly on behalf of petitioners, nobody has mentioned about the difficulty in reconciling the ITC records in view of restrictions under Rule 36 (4), further the timely petition would have made different
This is really being inconsiderate towards the hardships of the people of our country by the Government. As it is poor financial condition due covid and economic situation in the country has been taking a toll now government is making money by imposing penalties on the people.