M/S Jaya It Consultants Private Limited vs. The State Of Rajasthan

CW/2575/2022HC RajasthanGSTCNR RJHC02011022202216 February 2022Bench: AKIL KURESHI,SUDESH BANSAL2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Jaya It Consultants Private Limited, a registered dealer, received a communication dated 04.01.2022 from the GST department. This communication informed the petitioner that they had short-paid late fee charges for filing GST returns late. The disputed amount, representing the difference between the amount paid and the amount due, was Rs. 19,725/- for both CGST and RGST. The petitioner did not dispute the department's computation of these late fees. The department's communication explained that the error in computation occurred due to the petitioner filing returns outside the stipulated periods for conditional waivers of late fees, as per notifications 76/2018, 77/2018, and 57/2020.

Held

The Court held that the petitioner is liable to pay the short-paid late fee charges. The reasoning was based on the petitioner's explicit admission that they did not dispute the department's computation of the late fees. The Court noted that the department's communication clearly explained the reasons for the error in the initial computation, citing specific notifications (76/2018, 77/2018, and 57/2020) and the conditions for availing late fee waivers. Since the petitioner had filed their returns outside the prescribed periods for these waivers, the department's revised computation was deemed correct. The Court found no reason to interfere with the department's action. The operative direction was the dismissal of the petition.

Key Issues

1. Whether the petitioner is liable to pay the short-paid late fee charges of Rs. 19,725/- for CGST and RGST, as computed by the GST department. Petitioner's contention: The petitioner, through their counsel, did not dispute the detailed computation provided by the department. They implicitly accepted the correctness of the department's calculation of the late fees. Revenue's contention: The revenue contended that the petitioner had failed to meet the conditions for the conditional waivers of late fees. Specifically, the returns were filed either before the commencement date or after the end date stipulated in notifications 76/2018 and 77/2018, and similarly for notification 57/2020. The system inadvertently computed less late fee than was due.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2575/2022 M/s Jaya It Consultants Private Limited, Plot No. 12, Behind Baria House, Hasanpura C, Jaipur -302006, Rajasthan, Through Its Director, Jai Kumar Sharma S/o Shri Devi Lal Sharma Aged 41 Years, Plot No. 12, Behind Baria House, Hasanpura C, Jaipur - 302006, Rajasthan. ----Petitioner Versus 1. The State Of Rajasthan, Ministry Of Finance, Jaipur, Rajasthan, Through Its Principal Secretary. 2. The Commissioner, Commercial Taxes Departmemnt, Rajasthan Goods And Service Tax Department, Kar Bhawan, Ambedkar Cirlce, C-Scheme, Jaipur. 3. The Assistant Commercial Taxes Officer ( State Goods And Service Tax Department), Ward -1St, Circle-A, Zone- Iii, Zonal Kar Bhawan, Jahalana Institutional Area, Jln Marg, Jaipur. 4. The Goods And Service Tax Network, Through Its Chairman, Worldmark - 1, Aerocity, Indra Gandhi International Airport, New Delhi 110037 ----Respondents For Petitioner(s) : Mr. Akshay Sharma For Respondent(s) : HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE MANOJ KUMAR VYAS

Order 16/02/2022 The petitioner is a registered dealer. He has been visited with a communication dated 04.01.2022 by the GST department conveying him that he has short paid the late fee charges for filing returns of GST late. The difference between the amount already

(2 of 2) [CW-2575/2022] paid and which ought to have been paid comes to Rs.19,725/- for CGST as well as RGST. Learned counsel for the petitioner did not dispute a detail computation provided by the department to the petitioner under the said communication dated 04.01.2022. In other words he agrees that at the relevant time late fee charges for filing the returns late were not correctly computed and what is now computed is a correct calculation. That being the position, we do not find any reason to interfere. The impugned communication also carries the explanation why this error occurred which reads as under:- “It is to inform that Government had given conditional waiver of late fee for the tax period starting from July, 2017 and ending on September, 2018 for the returns filed in Form GSTR-3B and GSTR-4 vide notification no.76/2018 and 77/2018, both dated 31-12-2018. The condition for availing benefit of late fee waiver was that returns should have been filed between 22- 12-2018 to 31-03-2019. It has been noticed that you have filed return(s) for the below mentioned tax period(s) either before 22-12-2018 or after 31st March, 2019 and inadvertently, system has computed less late fee than due. Further, for the tax periods starting from July, 2017 and ending July, 2020, the Government had waived the late fee in excess of Rs.250/- for returns filed in Form GSTR-3B having liability and fully waived for the said return having no liability vide notification no.57/2020 dated 30-06-2020. The condition for availing late fee waiver benefit was that the returns should have been filed between 25-06-2020 to 30-09- 2020. Inadvertently, system has computed less late fee than due for the below mentioned returns filed by you”. Under the circumstances the petition is dismissed. (MANOJ KUMAR VYAS),J (AKIL KURESHI),CJ NAVAL KISHOR/31

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.