Challenge to order u/s 62 of GST Act, 2017 - petitioner's case ...

Small dealer's delayed GST return filing condoned; to pay late fees.

Case Laws GST

September 9, 2024

Challenge to order u/s 62 of GST Act, 2017 - petitioner's case of being a small dealer who failed to notice the order. Held that rigors of sub-section 2 to Section 62 need not be pressed as Department's intention is to ensure statutory compliance if dealer complies and pays late fee charges. Delay in filing GSTR 3B on 30.05.2024 beyond 30 days from impugned order dated 30.01.2024 deemed condoned. Petitioner to pay late fee u/s 47. Respondent may independently assess returns and initiate proceedings for any tax shortfall under GST Act, 2017. Petition disposed of.

View Source

← Previous Next →

Challenge to order u/s 62 of GST Act, 2017 - petitioner's case ...

Small dealer's delayed GST return filing condoned; to pay late fees.

Case Laws GST

September 9, 2024

You may also like:

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

The assessee claimed deduction for interest and late fees paid on account of delay in filing GST returns. The authorities disallowed the claim, invoking Explanation 1 to...

The High Court rejected the condonation of delay in filing income tax returns, as the returns were handled by a Chartered Accountant who could not take timely steps due...

Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for...

Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

Condonation of delay in filing an appeal - levy of Late filing fees u/s 234E - intimations issued u/s 200A - delay condoned.

Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

The petitioner sought condonation of delay in filing the return of income, asserting that the audit report was received only in December 2019, after the due date for...

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

Late fee u/s 234E - Late filing of TDS returns / statement - the delay in filing of statement is to be counted from the date of payment of TDS because before the payment...

The assessee delayed filing the TDS statement, leading to late fees u/s 234E. The Assessing Officer issued an order u/s 200A regarding the late filing. The assessee...

Quick Updates: