Late Fee Waiver under GST Notification 07/2023 Granted despite filing of return before cut-off date

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...