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TMI Blog2018 (9) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... tax consultants and tax practitioners have challenged the vires of section 47 of CGST Act. They are obviously indirectly concerned with the same. There are millions of dealers who would be adversely affected by the provisions made therein. There is no reason why such an issue should be examined in a public interest petition when, the group of persons whom the statute affects does not suffer fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax Act, 2017 ['CGST' for short] as being ultra vires the constitution. Section 47 of the CGST Act pertains to late fee for filing returns beyond the prescribed time limit. Sub-section (1) of section 47 provides that any registered person who fails to furnish the details of outward or inward supplies or returns by the due date, shall pay a late fee of one hundred rupees for every da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew GST regime, such charges were categorized as penal in nature. Various practical difficulties in filing the returns including such as malfunctioning of the official portal which often times, prevents uploading of the returns were cited. 2. We are not inclined to entertain this petition which is categorized as a public interest litigation. We are of the opinion that this is not a case where PI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssertion of rights of weaker sections of the society or the marginalized groups. Nevertheless, even after such expansion, public interest is confined to environmental issues, the issues of public accountability and such like. The reference in this respect can be made to the decision of Supreme Court in case of State of Uttaranchal vs. Balwant Singh Chaufal and ors reported in (2013) 3 SCC 402 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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