Delhi HC unsatisfied with non-operationalisation of GSTR-9/9A/9C form for FY 2018-19

Sales Tax Bar Association (Regd.) & Anr Vs Union of India (Delhi High Court) Learned counsel for the petitioner also submits that in respect of the financial year 2018-19, the GSTR 9, GSTR 9A and GSTR 9C Form have still not been uploaded and, consequently, even though the last date of filing of the same was 31.12.2019, the assessees have not been able to upload the Form. The date of filing of the same now stands extended till 31.03.2020. We fail to appreciate as to why the respondents should not make Forms available and operationalise them well in advance, so that the assessees are able to...