Dismissed

M/S Jaya It Consultants Private Limited v. the State of Rajasthan

Rajasthan HC16 Feb 2022CW/2575/2022

Case brief

AI extract

What is this about?

The High Court of Rajasthan disposed of a writ petition filed by a registered dealer challenging a GST department communication. The court held that since the petitioner did not dispute the department's revised computation of late fees due to system errors, there was no reason to interfere. The petition was dismissed.

What did the court decide?

The petition is dismissed as the petitioner could not dispute the correctness of the department's revised late fee computation.

M/S Jaya It Consultants Private Limited Vs the State… — GST and Indirect Tax | Rajasthan HC (2022)

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 2575/2022

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M/s Jaya It Consultants Private Limited, Plot No. 12, Behind Baria House, Hasanpura C, Jaipur -302006, Rajasthan, Through Its Director, Jai Kumar Sharma S/o Shri Devi Lal Sharma Aged 41 Years, Plot No. 12, Behind Baria House, Hasanpura C, Jaipur - 302006, Rajasthan.

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----Petitioner

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Versus

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The State Of Rajasthan, Ministry Of Finance, Jaipur, Rajasthan, Through Its Principal Secretary.

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The Commissioner, Commercial Taxes Departmemnt, Rajasthan Goods And Service Tax Department, Kar Bhawan, Ambedkar Cirlce, C-Scheme, Jaipur.

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The Assistant Commercial Taxes Officer ( State Goods And Service Tax Department), Ward -1St, Circle-A, ZoneIii, Zonal Kar Bhawan, Jahalana Institutional Area, Jln Marg, Jaipur.

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The Goods And Service Tax Network, Through Its Chairman, Worldmark - 1, Aerocity, Indra Gandhi International Airport, New Delhi 110037

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----Respondents

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For Petitioner(s) : Mr. Akshay Sharma For Respondent(s) :

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HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE MANOJ KUMAR VYAS

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Order

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16/02/2022

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The petitioner is a registered dealer. He has been visited with a communication dated 04.01.2022 by the GST department conveying him that he has short paid the late fee charges for filing returns of GST late. The difference between the amount already

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(2 of 2)

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[CW-2575/2022]

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paid and which ought to have been paid comes to Rs.19,725/- for CGST as well as RGST.

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Learned counsel for the petitioner did not dispute a detail computation provided by the department to the petitioner under the said communication dated 04.01.2022. In other words he agrees that at the relevant time late fee charges for filing the returns late were not correctly computed and what is now computed is a correct calculation. That being the position, we do not find any reason to interfere. The impugned communication also carries the explanation why this error occurred which reads as under:-

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“It is to inform that Government had given conditional waiver of late fee for the tax period starting from July, 2017 and ending on September, 2018 for the returns filed in Form GSTR-3B and GSTR-4 vide notification no.76/2018 and 77/2018, both dated 31-12-2018. The condition for availing benefit of late fee waiver was that returns should have been filed between 2212-2018 to 31-03-2019. It has been noticed that you have filed return(s) for the below mentioned tax period(s) either before 22-12-2018 or after 31^st March, 2019 and inadvertently, system has computed less late fee than due.

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Further, for the tax periods starting from July, 2017 and ending July, 2020, the Government had waived the late fee in excess of Rs.250/- for returns filed in Form GSTR-3B having liability and fully waived for the said return having no liability vide notification no.57/2020 dated 30-06-2020. The condition for availing late fee waiver benefit was that the returns should have been filed between 25-06-2020 to 30-092020. Inadvertently, system has computed less late fee than due for the below mentioned returns filed by you”.

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Under the circumstances the petition is dismissed.

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(MANOJ KUMAR VYAS),J

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(AKIL KURESHI),CJ

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NAVAL KISHOR/31

M/S Jaya It Consultants Private Limited v. the State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Jaya It Consultants Private Limited v. the State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

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