2019 (9) TMI 873 - RAJASTHAN HIGH COURT - GST

Head Note / Extract:
Refund of late fee collected - delay in Form GSTR-3B - CGST Act, 2017 - legality of N/N. 76/2018 dated 31.12.18 - HELD THAT:- If the petitioner is entitled for the refund of the late fee already deposited, nothing prevented him from making an application claiming the refund to the concerned authority in accordance with law - The petition filed by the petitioner seeking directions as aforesaid for the refund of the amount without approaching the respondents by way of appropriate application/representation, cannot be entertained by this court. Legality of N/N. 76/2018 dated 31.12.18 - HELD THAT:- Indisputably, the impugned notification is issued by the Central Government in exercise of the power conferred under Section 120 of the Act, which already stands published in the official gazette. The notification issued being a statutory notification, the validity thereof is not open to be examined by the Single Bench. It is always open for the petitioner to file the petition challenging the notification before the Division Bench, if so advised. Petition dismissed.