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Apex Court upholds validity of extension of GST annual return filing date & dismisses writ against Show Cause Notice.

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....Extension of time limits for filing annual returns under GST Acts was valid. Show Cause Notice issued within extended time limit u/s 73(9) of CGST/AGST Act for FY 2017-18 was upheld. Writ petition was dismissed as statutory appeal remedy u/s 107 of CGST/AGST Act was available against the Order-in-Original passed by the Adjudicating Authority. Principles of alternative statutory remedy, absence of violation of natural justice, jurisdiction and legislative vires were reiterated for declining writ jurisdiction under Article 226.....

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Apex Court upholds validity of extension of GST annual return filing date & dismisses writ against Show Cause Notice.