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Benefit of concessional fees given to taxpayers who filed GSTR 9/9C of FY 2017-18 onwards even before 01.04.2023
The Hon’ble KERALA High Court in the case of SALOOM TRADING V/s SUPERINTENDENT OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE decided on 22-11-2023
Issue
✔️ Can Taxpayers get benefit of concessional fees who have filed GSTR 9/9C of FY 2017-18 onwards even before 01.04.2023?
The Hon’ble High Court’s judgment
✔️ Where assessee was served notice under Section 47 and assessee claimed that he was liable to avail benefit under CBIC Circular No.8/2023 dated 31-3-2023 stated that any person who had filed GSTR 9/9C in respect of financial years from 2017-18, up to 31.8.2023 should be eligible for concessional late fee, therefore, court was of prima facie view that assessee was liable to avail aforesaid benefit.
Section 47 of Central Goods and Services Tax Act, 2017.
Regards 🙏
CA PRADEEP MODI
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