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HIGH COURT
17 AnishiaChandrakanth vs. Superintendent,
Central Tax and Central Excise [2024] 162
taxmann.com 115 (Kerala)
dated 09th April, 2024.
Late Fees under section 47(2) are applicable only for a delay in filing of GSTR-9 and not GSTR-9C. Annual return GSTR-9 filed without 9C may be deficient attracting a general penalty. Demanding late fees exceeding ₹10,000 for annual returns covered under the Amnesty scheme declared notification No.7/2023-Central Tax is unjust and unsustainable, even if the returns are filed before the introduction of the said Amnesty scheme.
FACTS
The petitioner filed the annual return in FORM GSTR-9 and GSTR-9C for F.Ys. 2017–18, 2018–19 and 2019–20 belatedly as under.
