R. T. Pharma Vs Union of India & Ors. (Himachal Pradesh High Court)
Late Fee Waiver Under Amnesty Scheme Valid for GSTR-9 & 9c Returns Filed Before Amnesty Notification: Hon’ble H.C of H.P
The petitioner is engaged in the business of manufacturing and sale of medicines and registered with the Goods and Service Tax Department vide GSTN No. 02AADFR7491K1ZY. The due date for submission of GSTR 9 return alongwith reconciliation statement in form GSTR 9C was fixed as on 07.02.2020. However, the petitioner could not submit the same in time due to instability and financial distress and submitted the same on 03.03.2023. The CBIC issued Notification No. 07/2023, dated 31.03.2023 for waiver of late fee in excess of Rs. 20,000/-. The petitioner was issued show cause notice on 22.08.2022 by the respondent contending that the petitioner is not entitled for the benefit of the Notification No. 07/2023 dated 31.03.2023 as the same provides the benefit of waiver of late fee to the tax payers who has filed the GSTR 9 and 9C returns during the period from 01.04.2023 to 30.06.2023 and the respondent proposed late fee of Rs. 12,71,754/-. The petitioner submitted reply of the notice and requested the respondent to allow the benefit to the Notification No. 07/2023, dated 31.03.2023 by taking lenient view. However, the respondent denied the benefit to the petitioner and confirmed the liability of late fee on the petitioner as he cannot go beyond the Notification No. 07/2023 dated 31.03.2023 which provides benefit to a particular set of people who has filed GSTR 9 and 9C returns from 01.04.2023 to 30.06.2023.
