Kandan Hardware Mart Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
Madras High Court held that benefit of amnesty notification no. 7/2023-Central Tax dated 31.03.2023, and was amended by notification no.25/2023-Central Tax dated 17.07.2023 for late fee waiver has to be extended to all taxpayers who filed their GST Annual Returns [GSTR-9 and GSTR-9C] before issuance of above notification i.e. before 01.04.2023.
Facts- The present writ petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the impugned order dated 26.12.2022 and the consequential order dated 12.05.2023 passed by the Respondent and quash the same as passed in violation of principles of natural justice and contrary to law and further direct the Respondent to rework the late fee in the light of Notification No.07/2023-Central Tax dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), Government of India.
Conclusion- The Division Bench of the Himachal Pradesh High Court in the case of M/s.R.T.Pharma Vs. Union of India and others, while dealing with a similar issue arising out of delay in filing of the “Annual Returns” in GSTR-9 under Section 39 of the respective GST Enactments held that it would be unjust to deny a “Late Fee”, waiver to a taxpayer who filed their Goods and Services Tax (GST) Annual Returns (GSTR-9 and GSTR-9C) before a specific Amnesty Notification was issued in Notification No.7/2023-Central Tax dated 31.03.2023, and was amended by Notification No.25/2023-Central Tax dated 17.07.2023. Therefore, the benefit of the above Notifications namely Notification No.7/2023- Central Tax dated 31.03.2023 as amended by Notification No.25/2023-Central tax dated 17.07.2023 has to be extended to all those Petitioners in Table – 4A who had filed the returns before 01.04.2023.
