GSTR-9 cannot be Filed after 3 Years from Due Date to File Returns: Madras HC Dismisses Challenge...

The Madras High Court has dismissed a challenge against a late fee, ruling that "GSTR-9 cannot be filed after 3 years from the due date to file returns." The court's decision provides clarity on the hard deadline for filing this annual return. The petitioner had argued that the late fee was arbitrary and that the portal should allow for filing even after the three-year period. The court, however, held that the statutory provision is clear and unambiguous. It emphasized that a three-year limitation is a reasonable legislative measure to ensure tax compliance and bring finality to the assessment process.