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2023 (12) TMI 158 - HC - GSTWaiver of the amount of late fee referred to in Section 47 of the CGST Act - HELD THAT - This Court is of the prima facie view that any person who has filed GSTR 9/9C in respect of the financial years 2017-18, 2018-19, 2019-20, 2020- 21, 2021-22 up to 31st August, 2023 should be eligible for the concessional late fee as mentioned in the said notification otherwise it would amount to violation of Article 14 of the Constitution of India inasmuch as no intelligible differentia is coming out from the Scheme to differentiate an assessee/dealer who had filed GSTR-9/9C before 1st April, 2023 and an assessee/dealer who has filed GSTR-9/9C in between 1st April, 2023 to 31st August, 2023. This Court is of the view that any assessee/dealer who has filed the returns in GSTR- 9/9C in respect of the financial years from 2017-18 to 2021-22 before 31st August, 2023 should be eligible for concessional rate of late fee as prescribed in the said notification.
Issues involved: Interpretation of notification for waiver of late fee u/s 47 of CGST Act for GSTR-9/9C filings before and after a specified date.
Summary: The judgment by the Honourable Mr. Justice Dinesh Kumar Singh of the Kerala High Court addressed the issue of different treatment in the waiver of late fees for GSTR-9/9C filings under the CGST Act. The Senior Standing Counsel for Central Board of Indirect Taxes & Customs sought time to file an affidavit on the basis of the differential treatment between assesses who filed before 01.04.2023 and those who filed between 01.04.2023 to 31.08.2023. The Court opined that all individuals filing GSTR-9/9C for financial years up to 31st August, 2023 should be eligible for the concessional late fee as per the notification issued by the CBIC. The Court highlighted that failure to provide this concession would violate Article 14 of the Constitution of India, as no reasonable distinction was evident between those who filed before 01.04.2023 and those who filed later. It was concluded that any assessee/dealer who submitted GSTR-9/9C for the financial years 2017-18 to 2021-22 before 31st August, 2023 should benefit from the reduced late fee as specified in the notification.
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