HC dismisses petition for refund of late fees of Form GSTR-3B as alternate remedy exist

Sonu Ansari S/o Yashim Ansari Vs Union of India (Rajasthan High Court) 1. By way of this writ petition, the petitioner is seeking directions to the respondents to refund the late fee collected from the petitioner while filing the return under the Central Goods and Service Tax Act, 2017 (for short “the Act”) in Form GSTR-3B in his Cash Ledger in GST Portal so that he can utilise the same for discharging his tax liabilities. The petitioner has also questioned the legality of notification No.76/2018 dated 31.12.18, whereby in exercise of the power conferred by Section 128 of the Act, the amou...