High Court quashes late fee order on delayed GST returns before 01.04.2023, extends amnesty benefit for filings till 30.06.2023.

HC set aside order imposing late fee on petitioner for delayed GSTR-9/9C filing before 01.04.2023, holding petitioner entitled to benefit of amnesty notification N/N. 07/2023 dated 31.03.2023 exempting late fee for filings between 01.04.2023-30.06.2023. HC ruled differential treatment violative of Article 14, directed withdrawal of impugned order/show cause notice, remanded for fresh order extending amnesty benefit to petitioner. .....

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