Case LawWP(C) No. 9681 of 2024
Raju Sreedharan Vs Superintendent, Central Tax
- Court:
- High Court
- Bench:
- Kerala
- Date:
- June 30, 2024
- Type:
- Writ Petition
- Members:
- MURALI PURUSHOTHAMAN
Subject
Late Fee for GSTR-9C filing delay quashed
Returns
Summary
The petitioner, an assessee under the CGST/KSGST Act, filed annual returns belatedly and was subjected to a demand for late fee by the respondent. The petitioner claimed entitlement to the benefit of notifications (Exts.P4 and P5) issued by the Centr…
Judgement
The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, 2017 (for short, ‘the CGST/KSGST Act’). The petitioner filed the annual return in Form GSTR – 9 along with GSTR – 9C for the financial years 2018 – 2019 and 2019 – 2020 belatedly. But the respondent has demanded late fee and creat…