GST DAILY – 305

Stay Yourself  Updated  on GST

HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter

THE HON’BLE KERALA HIGH COURT IN THE CASE OF KERALA RAJU SREEDHARAN Versus SUPERINTENDENT WP(C) No. 9681 of 2024, decided on 1-7-2024

 👉 Issue:-

✔️ Can Assessee get benefit of amnesty scheme if they filed GSTR-9C before of amnesty scheme?

👉 The Hon’ble High Court Judgement:-

✔ When in case of non-filers of annual return GSTR-9C, Government had itself waived late fees under Notification No 7/2023-Central Tax, levied in excess of Rs. 10,000, there appears to be no justification in continuing with notices for non-payment of late fee for belated filing of GSTR-9C, thus, order demanding late fees for filing GSTR-9C belatedly was to be set aside.

Section 47, read with section 44 of Central Goods and Services Tax Act, 2017