AAP And Co Vs Union of India
Date: August 28, 2019
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Subject Matter
Recovery of late fees for late filing of Form GSTR-3B stayed.
Summary
The principal argument of the writ applicants is that levy of late fees for the late filing of the Form GSTR- 3B under Section 47 of the CGST Act as well as the SGST Act is illegal and not sustainable in law. Section 47 talks about failure to furnish…
1. This writ application has been preferred by in all thirty one writ applicants with the following prayers: (a) issue an appropriate writ, order or direction and declare the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal, ultra vires and without any authority of law; (b) issue an appropriate writ, order or direction to grant complete waiver lat…