Anishia Chandrakanth Vs Superintendent (Kerala High Court)
In a recent ruling, the Kerala High Court addressed the issue of levying late fees for the belated filing of GSTR 9C (Goods and Services Tax Reconciliation Statement). The case, involving Anishia Chandrakanth and the Superintendent, shed light on the application of late fees in light of an amnesty scheme introduced by the Central Government.
The petitioner, Anishia Chandrakanth, a dealer under the CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) Acts, had filed annual returns in FORM GSTR-9 for the financial years 2017-18, 2018-19, and 2019-20 after the prescribed due dates. Despite paying the late fees for the belated filing of these annual returns, the respondent demanded further late fees, considering the date of filing the reconciliation statement in FORM GSTR-9C as the date of return filing.
An amnesty scheme introduced by the Central Government, through Notification No.7/2023-CT and subsequent extensions, provided relief for non-filers of GSTR-9 returns for the aforementioned financial years. This scheme waived late fees exceeding Rs. 10,000 for eligible taxpayers who filed their returns within the specified period.
Anishia Chandrakanth had filed the annual returns before the commencement of the amnesty scheme, thus seeking the benefits of the scheme retrospectively. However, the respondent contended that the scheme was applicable only to non-filers and not to those who had already filed their returns before its commencement.
