Anup Kumar Dutta And Anr. vs. State Of West Bengal And Ors.

Held

The Court permitted the petitioners to pay the late fee, as determined by the Assistant Commissioner of Revenue, in 24 equal monthly installments. The first installment was to be paid on or before September 25, 2024, with subsequent installments due on or before the 15th of each succeeding month until the entire dues were cleared. Upon payment of the first installment, the respondents were directed to allow the petitioners to file their annual return. The Court stipulated that in case of default in paying any installment, the entire outstanding balance would become due and payable immediately without further notice and would be liable for recovery. No other issue survived, and the writ petition was disposed of.

Facts

The petitioners, Anup Kumar Dutta & Anr., a partnership firm registered under the WBGST/CGST Act, 2017, filed a writ petition before the High Court. They contended that due to the COVID-19 pandemic and subsequent restrictions, they faced business reverses and were unable to file returns appropriately, although the entire tax payable had been paid. The Court was informed that an aggregate sum of Rs. 8,39,700/- was due on account of late fees, computed up to September 6, 2024. The petitioners sought to pay this late fee in installments. The Assistant Commissioner of Revenue, Ultadanga-Cossipore-Belgachia Charge, had computed this amount.

Key Issues

1. Whether the petitioners are entitled to pay the determined late fee in installments, considering the circumstances of business reverses due to the COVID-19 pandemic? (Mixed question of law and fact, turning on the discretion of the Court and the provisions relating to late fee payment). Contentions: Petitioner: Argued that due to the pandemic and business losses, they were unable to file returns promptly and sought permission to pay the accumulated late fee of Rs. 8,39,700/- in 30 equal monthly installments. They relied on the Court's inherent power to grant relief in such exceptional circumstances. Revenue/State: The judgment records no specific argument from the State or CGST authorities regarding the installment payment. However, the Assistant Commissioner of Revenue computed the late fee amount.