R. T. Pharma Vs Union of India & Ors. (Himachal Pradesh High Court)
Himachal Pradesh High Court held that benefit of late fee waiver under notification no. 07/2023 dated 31.03.2023 for delayed filing of annual return in GSTR 9 and reconciliation statement in GSTR 9C cannot be denied as return was filed before cut-off date mentioned in notification.
Facts- The petitioner is engaged in the business of manufacturing and sale of medicines and registered with the Goods and Service Tax Department. 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 13.03.2023. 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/-.
