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2019 (9) TMI 60 - HC - GSTLevy of late fees for the late filing of the Form GSTR- 3B - Section 47 of the CGST Act as well as the SGST Act - applicant seeks the benefit of complete waiver of late fees in accordance with the second proviso to the Notification No.76/2018-Central Tax dated 31.12.2018 for the returns furnished upto September 2018 - HELD THAT:- In Para 3.3 of the writ application, a chart has been provided indicating the relevant section and the form number as well as the rule number. Section 37 corresponds to GSTR-1, Section 38 corresponds to GSTR-2, Section 39 corresponds to GSTR-3,4,5,6,7,8 respectively and Section 45 corresponds to GSTR-10. The submission is that the GSTR-3B cannot be read in Section 39 - In such circumstances, the levy of late fees by virtue of the power under Section 47 of the Act is something else which this Court will have to look into and adjudicate. The writ applicants have been able to make a strong prima facie case to have an ad-interim order in terms of Para -7(d). Let Notice be issued to the respondents, returnable on 16.10.2019.
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