9911796707
TMI Blog2024 (5) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... ic 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 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscrepancies and the same was communicated to the petitioner. Subsequent to the explanations offered by the petitioner, except the non-payment of late fee of Rs. 58,400/- under CGST and Rs. 58,400/- under SGST for the delayed filing of annual return in Form GSTR 9, have been closed. The petitioner had filed their annual returns for the assessment year 2019-2020 only on 05.11.2022 with a delay of 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nesty Scheme. However, the respondents are insisting the petitioner to pay the undue interest. Therefore, the petitioner has filed this writ petition for a Mandamus, directing the first respondent to extend the benefit of waiver of late fee as per the amended Notification No.25/2023-CT, dated 17.07.2023. 3. The learned standing counsel appearing for the respondents 2 3 accepts the introduction of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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