M/S. Adtech Computer Consultancy vs. The Superintendent
Held
The Court held that the Amnesty Scheme, which waived late fees in excess of Rs. 10,000/- for returns filed between 01.04.2023 and 31.08.2023, should also apply to returns filed before 01.04.2023. Therefore, the demand for late fees beyond Rs. 10,000/- was unjustified.
Facts
The petitioner challenged an order of determination concerning late fees for belatedly filing GSTR-9. The petitioner had paid all demands except the late fee, which was for the financial year 2018-19 and filed on 08.06.2022.
Key Issues
Whether the Amnesty Scheme's waiver of late fees for belatedly filed returns should extend to returns filed prior to the scheme's commencement date. Whether the demand for late fees beyond Rs. 10,000/- for the financial year 2018-19 is justified.
Sections Cited
Section 73, Section 47
AI-generated summary — verify with the full judgment below
2025:KER:28836 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 WP(C) NO. 13818 OF 2025 PETITIONER: M/S. ADTECH COMPUTER CONSULTANCY VADAKKEDATH BUILDING, MALLAPUZHASSERY, ARANMULA, PATHANAMTHITTA, KERALA, REPRESENTED BY IT’S PROPRIETOR SRI.MANOJ MOHAN, PIN - 689533 BY ADVS. AJI V.DEV P.G.SATHISH KUMAR ALAN PRIYADARSHI DEV S.SAJEEVAN JASH C JAMES RESPONDENTS: 1 THE SUPERINTENDENT CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE, PATHANAMTHITTA RANGE, THAZHETHEKKATHIL TOWER, ST. PETERS JN., RING ROAD, PATHANAMTHITTA, PIN - 689645 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001
2025:KER:28836 W.P.(C). No.13818 of 2025 BY ADV. V.GIRISH KUMAR, STANDING COUNSEL OTHER PRESENT: DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER TH
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