Muhammed Shihabudeen vs. Superintendent
Held
The High Court dismissed the writ petition, primarily on the ground of availability of an alternate remedy of appeal. The Court also found that the impugned order imposing the late fee did not suffer from any jurisdictional error or illegality on its face.
Facts
The petitioner was imposed a late fee of Rs. 1,53,600 for delayed filing of GSTR 9C for the financial year 2018-19. While GSTR 9 was filed on 09.01.2021, GSTR 9C was filed on 16.02.2023, significantly after the annual return due date of 31.12.2020. The department considered GSTR 9C as an integral part of the Annual Return (GSTR 9).
Key Issues
Whether a late fee is leviable for delayed filing of GSTR 9C as part of the Annual Return, and whether the High Court should entertain a writ petition when an alternate remedy of appeal is available.
Sections Cited
Section 47, Section 44
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 20TH DAY OF NOVEMBER 2023 / 29TH KARTHIKA, 1945 WP(C) NO. 38279 OF 2023 PETITIONER: MUHAMMED SHIHABUDEEN AGED 45 YEARS PROPRIETOR, M H GOLD, K P III/1967, ADVOCATE LANE, OPP: TOWN MASJID, KARUNAGAPPALLY, KOLLAM.., PIN - 690518 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS: 1 SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE, KARUNAGAPPALLY RANGE, ST FLOOR, SIVAM, EAST OF KSRTC BUS STAND, KARUNAGAPPALLY, KOLLAM (DT)., PIN - 690518 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.38279 of 2023 2 JUDGMENT Dated this the 20th day of
The judgment continues below.
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