CHimachal Pradesh HC Validates Late Fee Waiver for GSTR-9 & 9C Returns

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 an...