Case Law Details
Case Name : Maina Devi Choraria Vs Union of India And 6 Ors. (Gauhati High Court)
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Courts :
All High Courts Guwahati High Court
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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 ori
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