Anishia Chandrakanth Vs Superintendent
Date: April 8, 2024
Subject Matter
No late fees for belated filing of GSTR 9C, if it is filed before commencement of amnesty scheme
Summary
The case law involves a batch of petitions related to late filing of annual returns in FORM GSTR-9 under the CGST / SGST Acts for the financial years 2017-18, 2018-19, and 2019-20. The petitioner, an assessee under the GST Acts, filed the annual retu…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT In the present batch of petitions, common questions of fact and law are involved. Therefore, the same have been heard together and disposed of with common judgment. The relevant facts of one of the writ petitions i.e., (W.P (C) No. 30644 of 2023) are extracted here-under which are almost similar to other writ petitions except for a few dates and…