2024 (10) TMI 1162 - HC - GST

Amnesty scheme - Failure to file annual returns for the period from financial year 2018 - 2019 till 01.04.2023 but filed the same on or before 31.08.2023 - justification in continuing with the notices for non payment of late fee for belated GSTR 9C filed by tax payees before 01.04.2023 or not - HELD THAT - Reliance placed on the judgment of this Court in Anishia Chandrakanth v. the Superintendent, Central Tax Central Excise 2024 (4) TMI 993 - KERALA HIGH COURT , wherein it has been held that in view of Exts.P4 and P5 notifications, there appears to be no justification in continuing with the notices for non payment of late fee for belated GSTR 9C filed by tax payees before 01.04.2023, the date on which one time amnesty commences. Ext.P3 is set aside to the extent it sought to collect late fee for delay in filing GSTR 9C. However, the petitioner will not be entitled to claim refund of the late fee which has already been paid by him over and above Rs. 10,000/-. The writ petition is disposed of.

Summary

The petitioner, an assessee under CGST/KSGST Act, filed annual returns belatedly and was charged late fee by the respondent. Petitioner claimed waiver of late fee under notifications Exts.P4 and P5. Court set aside the late fee demand in Ext.P3 but denied refund of late fee exceeding Rs. 10,000 already paid. Judgment based on precedent in W.P.(C) No.30644 of 2023.