https://www.taxtmi.com/caselaws?id=372454 The Delhi High Court addressed issues related to rectification of returns under Section 39(9) of the Central Goods and Services Tax Act, 2017. The court noted concerns regarding the cap on rectifications and the extension of the deadline for filing annual returns. It emphasized the need for aligning statutory provisions with practical requirements for effective implementation of the GST regime. The court scheduled a further hearing to deliberate on these matters. en-us Thu, 13 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372454 The Delhi High Court addressed issues related to rectification of returns under Section 39(9) of the Central Goods and Services Tax Act, 2017. The court noted concerns regarding the cap on rectifications and the extension of the deadline for filing annual returns. It emphasized the need for aligning statutory provisions with practical requirements for effective implementation of the GST regime. The court scheduled a further hearing to deliberate on these matters. Case-Laws GST Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372454