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2021 (4) TMI 1102 - HC - GSTSeeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 - Section 44 of the CGST Act, 2017 read with Section 35(5) of the RGST Act and Rule 80 of the CGST Rules, 2017 - HELD THAT:- The arguments advanced by the learned counsel for the petitioner cannot be accepted since the period for filing of the return is fixed by the Statute and it is the statutory authority alone who has power and authority to extend any period for compliance. Therefore, we are not inclined to entertain the instant writ application and leave it to the petitioner, if so advised, to approach the statutory authority to seek further extension. We refrain to entertain the present writ application and the same stands dismissed.
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