TMI Blog2024 (12) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. HELD THAT:- It is evident that the intention of the Government is not to harass the assessee, who come forward to file their return for the assessment years mentioned in the notification within the stipulated period. Thus, it would imply that the benefit would extend to the petitioner as well, who filed the return although belatedly on 13.03.2023, which is before the cut off date mentioned in the above notification - It would be unjust to deny the benefit to the petitioner merely because the petitioner filed the return prior to the issuance of the amnesty notification dated 31.03.2023, confined to amnesty only to those who filed the return between 01.04.2023 and 30.06.2023. The intention of the government in issuing the aforesaid notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment to the assessee/dealers who had filed their GSTR-9/9C with delay before 01.04.2023 and those who have filed their GSTR-9/9C between 01.04.2023 to 31.08.2023 passed by the Ld. Jurisdictional Officer and extend the benefit of concessional late fee as provided in Notification 07/2023 Central to the petitioner. (ii) Be pleased to issue a writ of Mandamus or a writ in the nature of mandamus or any other appropriate writ order or direction, directing the respondents, its servants, subordinates, agents and successors in office to forthwith withdraw and/or cancel the impugned order dated 30.11.2023 passed by the respondent No. 3 and the show cause notice dated 22.08.2023 issued under Section 74 of the Act imposing late fee of Rs. 12,71,754/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition is inspired by the Notification No. 07/23, dated 31.03.2023, which reads as under:- [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (1) GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 07/2023-CENTRAL TAX New Delhi, dated the 31 March, 2023 S.O(E)- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12) of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar circumstances in the case of Anishia Chandrakanth vs. Superintendent, Central Tax and Central Excise in W.P. (C) Nos. 30644, 32069, 38545, 38547, 38891,39203 40762 of 2023 reported in (2024) 04 KL CK 0099 dated 10.07.2024 , more particularly para 25 thereof, which reads as under:- 25. When the Government itself has waived late fee under the aforesaid tow notifications Nos. 7/2003 dated 31.03.2023 and 25/2023 dated 07.07.2023 in excess of Rs. 10,000/-, in case of non-fliers there appears to be no justification in continuing with the notices for non payment of late fee for belated GSTR 9C, that too filed by the taxpayers before 01.04.2023, the date on which one time amnesty commences. In view of the aforesaid discussion, I am of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween 01.04.2023 and 30.06.2023. 8. The intention of the government in issuing the aforesaid notification was to encourage filing of returns. Therefore, this Court is of the view that the petitioner is entitled to the benefit of notification dated 31.03.2023. 9. Under these circumstances, the impugned order dated 30.11.2023 passed by respondent No. 3 and the show cause notice dated 22.08.2023 issued under Section 74 of the Act are set aside and the case is remanded back to the third respondent with a direction to pass fresh order on merit by extending the benefit of notification dated 31.03.2023 in accordance with law as expeditiously as possible preferably within three months from the receipt of the copy of this order. 10. The writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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