GST DAILY – 249

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No justification in continuing with notices for late fee on belated GSTR-9C by taxpayers who filed it before amnesty scheme: HC

THE HON’BLE KERALA HIGH COURT IN THE CASE OF ANISHIA CHANDRAKANTH V/s SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE , decided on 9-4-2024

  👉 Issue:-

✔️ Can late fee would be justified on belated GSTR-9C by taxpayers who filed it before amnesty scheme?

👉 The Hon’ble High Court Judgement:-

✔️ When Government itself had waived late fees with under notifications No.7/2023-Central Tax and Notification No 25/2023-Central Tax in excess of Rs.10,000, in case of non-filers of annual return GSTR 9C, there appears to be no justification in continuing with notices for non payment of late fee for belated GSTR 9C, therefore notice issued to assessee demanding late fees was unjust and unsustainable to extent it sought to collect late fee for delay in filing GSTR 9C.

Section 47 of Central Goods and Services Tax Act, 2017