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 amount of late fee payable by the registered person for failure to furnish the return in the Form GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of the Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues, has been waived on the condition specified in the notification.
2. If the petitioner is entitled for the refund of the late fee already deposited, nothing prevented him from making an application claiming the refund to the concerned authority in accordance with law. The petition filed by the petitioner seeking directions as aforesaid for the refund of the amount without approaching the respondents by way of appropriate application/representation, cannot be entertained by this court.
3. Indisputably, the impugned notification is issued by the Central Government in exercise of the power conferred under Section 120 of the Act, which already stands published in the official gazette. The notification issued being a statutory notification, the validity thereof is not open to be examined by the Single Bench. It is always open for the petitioner to file the petition challenging the notification before the Division Bench, if so advised.
4. Accordingly, the writ petition is dismissed with the observations as above.