2024 (5) TMI 1249 - HC - GST

Seeking extension of waiver of late fee under a specific Amnesty Scheme due to delayed filing of annual returns - N/N. 7/2023-CT, dated 31.03.2023 as amended by N/N. 25/2023-CT, dated 17.07.2023 - HELD THAT - This writ petition is disposed of with a direction to the respondent to consider the representation of the petitioner and take a decision in accordance with the N/N. 7/2023-CT, dated 31.03.2023 as amended by N/N. 25/2023-CT, dated 17.07.2023 within a period of three months from the date of receipt of a copy of this order.

Summary

Issues involved:
The petitioner seeks the extension of waiver of late fee under a specific Amnesty Scheme due to delayed filing of annual returns.

Details of the judgment:

1. Issue: Late fee waiver under Amnesty Scheme

The petitioner, a company trading in fireworks products, faced discrepancies in audit leading to non-payment of late fees for delayed filing of annual returns. The petitioner cited COVID-19 and lack of knowledge as reasons for the delay. The Government introduced an Amnesty Scheme granting waiver of late fees exceeding Rs. 10,000 for certain taxpayers. The petitioner availed the scheme by paying the capped late fees but was asked to pay additional interest. The writ petition sought a Mandamus for the extension of the late fee waiver as per the amended notification.

2. Court's Decision

The standing counsel for the respondents acknowledged the Amnesty Scheme and assured consideration of the petitioner's representation in line with the relevant notification. Consequently, the court disposed of the writ petition directing the respondent to decide on the petitioner's representation within three months as per the Amnesty Scheme. The court also deferred the enquiry related to the show cause notice until the decision is made. No costs were awarded, and the connected Miscellaneous Petition was closed.