Hashar Abdulkalam vs. Superintendent
Held
The Court held that notices seeking to collect late fees for delayed filing of GSTR-9C are unjust and unsustainable. However, petitioners are not entitled to a refund of late fees already paid above Rs. 10,000.
Facts
The petitioners filed their annual returns (GSTR-9C) belatedly. The GST portal does not support the payment of late fees for GSTR-9C, only for GSTR-9. Notices were issued for non-payment of late fees for GSTR-9C.
Key Issues
Whether late fees can be levied for delayed filing of GSTR-9C when the GST portal does not support such payments and considering the government's amnesty schemes for late fees.
Sections Cited
Section 44, Rule 80, Section 128
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Heard together (2 matters)
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“ C.R”
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 30644 OF 2023 PETITIONER/S: ANISHIA CHANDRAKANTH, AGED 51 YEARS PROPRIETRIX, M/S. ACS TECHNOLOGIES, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN - 695014 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, AUDIT CIRCLE - 1, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 BY ADV SREELAL N WARRIER;SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, ALONG WITH WP(C).32069/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos. 30644 of 2023 and connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 32069 OF 2023 PETITIONER/S: SALOOM TRADING, KP 17/837, KUTTIES COMPLEX, KONNI POST OFFICE ROAD, KONNI, PATHANAMTHITTA, KERALA- 689691. REPRESENTED BY IT'S PROPRIETRESS SMT.KUNJAMMA ABRAHAM.
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