Case Law Details
M/s Aap And Co Vs Union of India (Gujarat High Court)
1. This writ application has been preferred by in all thirty one writ applicants with the following prayers:
(a) issue an appropriate writ, order or direction and declare the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal, ultra vires and without any authority of law;
(b) issue an appropriate writ, order or direction to grant complete waiver late fees for late filing of From GSTR-3B for the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2017 to 21st December, 2018 by appropriately modifying the Notification No.76/2018- Central Tax dated 31.12.2018 which grants this waiver only for the period from 22nd December,2018 to 31st March, 2019;
(c) issue writ, order or direction in the nature of mandamus directing the Respondent Authorities to refund the late fees paid for delayed filing of return in Form GSTR 3B for the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2017 to 21st December, 2018;
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Late fees on GSTR3-B to be waived or not for smoothly functioning the job