Allowed
Anishia Chandrakanth, v. the Superintendent
Kerala HCWP(C)/30644/2023
Case brief
AI extract
What is this about?
Batch of writ petitions by GST assessees challenging demands of late fee computed from the date of filing GSTR-9C reconciliation statements rather than the GSTR-9 annual return. Holding late fee applies only to returns and noting the amnesty capping late fee at Rs.10,000 for non-filers, the court held such demands unjust and unsustainable and allowed the petitions.
What did the court decide?
Notices/orders demanding late fee for delayed filing of GSTR-9C set aside; petitioners not entitled to refund of late fee already paid above Rs.10,000/-.