Amar Trading Corporation Vs Union of India (Madras High Court)
In the case of Amar Trading Corporation vs. Union of India, heard in the Madras High Court, the petitioner seeks a directive to extend the benefit of late fee waiver granted under Notification No.7/2023-CT, dated 31.03.2023, as amended by Notification No. 25/2023-CT, dated 17.07.2023, to them. Here’s a detailed summary of the judgment/order:
The petitioner, a company engaged in trading fireworks products, had its business place audited by Central GST internal audit officers on 20.09.2023, during which certain discrepancies were found and communicated to the petitioner. Following explanations provided by the petitioner, all issues except the non-payment of late fees of Rs.58,400/- under CGST and Rs.58,400/- under SGST for delayed filing of the annual return in Form GSTR 9, were closed. The petitioner had filed their annual returns for the assessment year 2019-2020 only on 05.11.2022, with a delay of 584 days, citing reasons such as the COVID-19 pandemic and lack of knowledge on the part of their accountant.
The petitioner states that the government implemented an Amnesty Scheme through Notification No.7/2023-CT, dated 31.03.2023, as amended by Notification No. 25/2023-CT, dated 17.07.2023, wherein a waiver of late fees was provided, exceeding the maximum amount of Rs.10,000/-. This scheme applied to registered persons who had not filed annual returns for the tax periods from 2017-2018 to 2021-2022, but filed them between 01.04.2023 to 31.08.2023. The petitioner availed themselves of the benefit under this scheme by paying late fees of Rs.10,000/- each under CGST and SGST, adhering to the limit set in the Amnesty Scheme. However, the respondents demanded payment of undue interest.
