Queency Jain –
Senior Advocate Arvind Datar has been appointed as Amicus Curiae in the petition filed by the Society for Tax Analysis and Research seeking to extend the due dates of compliances given under the Income Tax Act, GST Act, Employees Provident Fund Act, Employees’ State Insurance Act and various other labour laws, keeping in mind the second wave of the pandemic.
The petitioner contended that an extension of the due dates for completing compliances of various acts is necessary and must be considered to save the life of the professionals and their family members.
Furthermore, the petitioner requested to waive off any penalty and interest imposed for completing the compliances beyond the due dates.
The petitioner argued that the state is under obligation to preserve the life of the individuals and non-extension of dates is a clear violation of Article 21 of the Constitution of India and therefore, needs to be taken into consideration.
After hearing all the contentions raised by the petitioner, a division bench of Justice Talwant Singh and Justice Rajir Shakdher appointed Datar as Amicus Curiae and ordered the counsels on record to submit all the case papers, via mail, to Datar.
