TMI Blog2023 (12) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... 47 of the CGST Act - HELD THAT:- This Court is of the prima facie view that any person who has filed GSTR 9/9C in respect of the financial years 2017-18, 2018-19, 2019-20, 2020- 21, 2021-22 up to 31st August, 2023 should be eligible for the concessional late fee as mentioned in the said notification otherwise it would amount to violation of Article 14 of the Constitution of India inasmuch as no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes Customs, prays for and is allowed one week time to file affidavit on what basis different treatment is sought to be given to the assessee/dealers who had filed their GSTR-9/9C with delay before 01.04.2023 and those who have filed their GSTR-9/9C between 01.04.2023 to 31.08.2023 as provided in notification issued by the CBIC dated 31.03.2023 for waiver of the amount of late fee referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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