{"id":70429,"date":"2024-11-18T08:55:03","date_gmt":"2024-11-18T03:25:03","guid":{"rendered":""},"modified":"2024-11-18T08:55:03","modified_gmt":"2024-11-18T03:25:03","slug":"apex-court-upholds-validity-of-extension-of-gst-annual-return-filing-date-dismisses-writ-against-show-cause-notice","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70429","title":{"rendered":"Apex Court upholds validity of extension of GST annual return filing date &#038; dismisses writ against Show Cause Notice."},"content":{"rendered":"<p>Apex Court upholds validity of extension of GST annual return filing date &#038; dismisses writ against Show Cause Notice.<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83209\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70429","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70429","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70429"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70429\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}