2020 (2) TMI 495 - SCH - GST

Reopening of portal for uploading of returns - assessees are unable to upload their returns both GSTR-9 and GSTR-9C - HC extended the date till 12.2.2020 - Stay of the order which has extended the deadline for submitting the returns - Penal punishments - HELD THAT - we only stay that part of the order which has extended the deadline for submitting the returns. - This is on the basis of Mr. Tushar Mehta, learned Solicitor General s statement to this Court that only ₹ 200/- per day is being charged for the filing of late returns beyond 12.02.2020. We do not intend by this ad-hoc order to at all interfere with what the High Court may ultimately do on the facts of this case - SLP disposed off.

Summary

Issues:
1. Extension of deadline for submitting returns
2. Charging of late fees for filing returns beyond a specified date
3. Capacity issues with online processing of GST applications
4. Assurance regarding non-invocation of penal powers by authorities

Extension of deadline for submitting returns:
The Supreme Court did not interfere with the High Court's order but stayed the part of the order that extended the deadline for submitting returns. The Solicitor General stated that a fee of ?200 per day was being charged for late returns beyond a certain date. The Court was assured that penal powers would not be invoked by authorities under Central and State Acts.

Charging of late fees for filing returns beyond a specified date:
The Court noted the late fee of ?200 per day for filing returns beyond 12.02.2020. The Solicitor General assured that penal powers would not be used by authorities under Central and State Acts. The Court did not interfere with this aspect of the case.

Capacity issues with online processing of GST applications:
The Court was informed that the capacity for online processing of GST applications was limited, leading to a backlog of applications. The petitioner was directed to address this issue and find a solution in line with the existing processing capacity as soon as possible.

Assurance regarding non-invocation of penal powers by authorities:
The Court was assured by the Solicitor General that authorities under Central and State Acts would not use penal powers in relation to late filing of returns. The Court disposed of the Special Leave Petition and pending applications without interfering with the High Court's ultimate decision on the case.