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Case Law Details

Case Name : Tax Bar Association And Anr. Vs. Union of India And Anr. (Gauhati High Court)
Appeal Number : Case No. WP(C) 73612018
Date of Judgement/Order : 12/10/2018
Related Assessment Year :

Tax Bar Association and Anr. Vs. Union of India And Anr. (Gauhati High Court)

Hon’ble Gauhati High Court has instructed CBDT to Consider Representation filed by Tax Bar Association on or before 25.10.2018 by which they requested to extend the Tax Audit Due Date to 31.12.2018.

25.10.2018-  Tax Audit Due Date: CBDT rejects request for Further extension

Relevant Text of the High Court Judgment

The present petition has been filed seeking for a direction to  the respondent NO. 1 and/or 2 to extend the due date of fling of tax, Audit Report and income- Tax Return, contending that the earlier date fixed on 30.09.2018, is too short for the purpose of filing the same, as It involves various processes and information to be obtained by the concerned assessees including information relating to GSTR-9, for which the time may be extended up to 31.12.21118.

 Mr. S.C. Keyal, learned counsel appearing for the respondents however, submits that the dead-line has been already extended by the authorities up to 31.10.2018 and, as such, the petitioners or the assessees would have ample time to submit their returns in terms of the aforesaid order dated 08.10.2018 issued under Section 119 of the Income Tax Act , 1961, by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and, as such, there may not be any need to issue any direction in this petition and It may be closed.

Ms. Gope, learned counsel appearing for the petitioners, however, submits that even if the deadline is extended upto period of 31.10.2018, it would be an onerous exercise and It may not be sufficient for the reasons mentioned above.

She further submits that the petitioners had already approached the authorities by submitting a representation on 20.09.2018 and the petitioners would be satisfied for the time being if a direction is issued to the respondents to consider the said representation, on or before 25.10.2018, so that if in any event the authorities are convinced by the representation, authority may extend the time as sought for and it the authorities decline to entertain the representation, the petitioners may be permitted to move this Court again for extension of time.

Having heard the learned counsel for the parties, this Court is of the view that this petition can be disposed of at this stage with the direction to the respondent authorities to consider on or before 25.10.2018 the representation submitted by the petitioners on 20.09.2018 for extension of due date for filing return, by issuing a speaking order so that in the event the petitioners are aggrieved by the order that may be passed, they would have the liberty to approach this Court again.

 With the aforesaid observations and directions, the present writ petition is disposed of.

Source- Tax Bar Association And Anr. Vs. Union of India And Anr. (Gauhati High Court); Case No. WP(C) 73612018; 12/10/2018

Tax Audit Due date extension: Status of Writ filed in various High Courts

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  1. Sunil m fattepuria says:

    Due date extend upto 31dec18 we get sufficient time to final gst returns as well as quailty audit pl tell about staus of today

  2. Jai says:

    Sir after extension all practitioners doing quarterly returns and monthly returns for gst (Gstr 4 & Gstr 3b) , and we know that the portal of GST is very slow. We hope that CBDT and Ministry of Finance get further extension for tax audit and ITR before 25 Oct 2018.

  3. Shahul says:

    Sir after extension we started the work to finish the tax audit but sudden again this Gst filing started tension if we get another month as per Gujrath and gauhati high court we will be very happy. Please extend the date

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