In a democratic state, clear separation of powers is cardinal to maintain balance among three organs of Democracy i.e., Executive, Legislative and Judiciary. While Legislature enacts laws and Executive implements them, Judiciary plays a pivotal role in interpreting and enforcing laws. Recently, the Madras High Court in case of Deepa Traders v. Principal Comm. of GST and CE, 2023-VIL-167-MAD allowed petitioner to rectify GSTR 1 for the prior period disregarding the settled legal position that Courts cannot allow condonation where specific period is given under a statute.

In light of decisions rendered by various Courts, our Managing Partner, Mr. Puneet Bansal, Managing Associate, Ms. Lipika Rustgi and Executive, Mr. Ekum Singh Sethi have explained limitations imposed on Judiciary in terms of legislating and adhering to time limits in conspectus of settled jurisprudence.

Please click on the below link to read our article titled ‘GSTR 1 and GSTR 3B: Rectification beyond Statutory Timelines?

NITYA I GSTR 1 and GSTR 3- Rectification beyond Statutory Timelines I Indirect Tax I Article 127