1. Heard Mr.Ishaan Patkar, learned counsel for the petitioner; and Mr.Jetly, learned senior counsel for respondent No.1.

2. On 15th October, 2020, we had passed the following order:-

“2 Petitioner before us is the Confederation of GST Professionals and Industries, primarily comprising of Chartered Accountants and GST Professionals.

3 Principal relief claimed in the Petition is for a direction to the Respondents to allow/extend the time limit for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19 upto 31st December, 2020 without any adverse consequences to the assessees.  

4 It is contended that in the 39th GST Council meeting held on 14th March, 2020, it was found that utility for filing of the above forms pertaining to annual return and reconciliation statement were not made available till 29th February, 2020. Therefore, recommendation was made to extend the date of filing of above forms till 30th June, 2020.

5 Thereafter, on account of Covid-19 pandemic, lock-down was declared in the whole country because of which Government of India extended the time limit for filing such forms which is presently upto 30th October, 2020.

6 Dr. Saraf, learned Sr. Counsel for the Petitioner submits that utility is still not available for the Chartered Accountants and GST Practitioners to avail off. While complete unlocking has not been declared, there are still restrictions in place. Filing of the forms within 30th October, 2020 is an impossibility. In that view of the matter, prayer of the Petitioner is for extension of time limit for filing of the above forms till 31st December, 2020.

7 Considering the grievance expressed by the Petitioner, we request Mr. Anil C. Singh, learned ASG to assist the Court in this matter. Mr. Jetly, learned Sr. Counsel may inform learned ASG and also obtain instructions from Respondent No.1 in this regard. 8 Stand over to 27th October, 2020. High on board.”

3. Today when the matter is called upon, learned counsel for the petitioner has circulated a press release issued by the Central Board of Indirect Taxes and Customs on 24th October, 2020 extending the due dates for filing of annual return and reconciliation statement for the financial year 2018-19. The due dates for filing annual return (Form GSTR – 9 /GSTR – 9A) and reconciliation statement (Form GSTR – 9C) for the financial year 2018-19 has been extended from 31st October, 2020 to 31st December, 2020. It is stated therein that notification to give effect to the said decision would follow.

4. Mr.Jetly, learned senior counsel for respondent No.1 submits that the consequential notification(s) will be issued shortly.

5. In view of the aforesaid development, petitioner has got the relief. No further order is called for.

6. Writ petition is accordingly closed.

7. This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.