9911796707
TMI Blog2024 (10) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... tinuing 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 justificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST/KSGST Act ). The petitioner filed the annual return in Form GSTR - 9 along with GSTR - 9C for the financial years 2018 - 2019 and 2019 - 2020 belatedly. But the respondent has demanded late fee and created huge demand by Ext.P3 order. The petitioner states that the Central Government has vide Exts.P4 and P5 notifications waived late fee in excess of Rs. 10,000/- liable to be paid under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2023, the date on which one time amnesty commences. The operative portion of the judgment reads as under:- 25. When the Government itself has waived late fee under the aforesaid two notifications Nos.7/2023 dated 31.03.2023 and 25/2023 dated 17.07.2023 in excess of Rs. 10,000/-, in case of non-filers there appears to be no justification in continuing with the notices for non payment of late fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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