Hon’ble Delhi High Court held that regardless of amendment to Section 140 of the CGST Act, the time limit of 90 days stipulated under Rule 117(1) and Rule 117(1A) is not sacrosanct.
Differentiation created on the basis of ‘technical difficulty on GST portal’ is arbitrary.
Government should either open GST Common Portal or accept manual transitional returns filed upto 30th June 2020.
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