BEFORE
THE MADURAI BENCH OF MADRAS HIGH COURT
DATED:
28.02.2024
CORAM:THE
HONOURABLE MR.JUSTICE B.PUGALENDHI
W.P(MD)No.4572
of 2024 andWMP(MD) No.4413 of 2024
M/s.Amar
Trading Corporation,
Represented
by its Partner P.Karvannan,
GSTIN
33AASFA7873R1ZF,
G~15,
74A, Panjamar Complex,
Velayutham
Road,
Sivakasi
? 626 123. ... Petitioner
Vs
1.Union
of India,
Represented by its Secretary to Govt,
O/o. the GST Council Secretariat,
5th Floor Tower II,
2.The
Superintendent of CGST
Audit Tirunelveli Audit Circle,
Office of the Assistant Commissioner (Audit)
of
CGST and CE,
Tractor Road, NGO A Colony,
Tirunelveli 627 007.
3.The
Superintendent of CGST & Central Excise,
Thiruthangal Range,
Central Revenue Complex,
Thiruthangal~ Pallapatti Road
Thiruthangal~626 130. ...Respondents
PRAYER:
Writ Petition filed under Article 226 of the Constitution of India, praying
this Court to issue a Writ of Mandamus, directing the 1st respondent
to extend the benefit of waiver
of late fee granted vide notification No 7/2023 CT dated 31.03.2023 as amended
by notification No 25/2023 CT dated 17.07.2023 to the petitioner who had filed
its annual returns in GSTR 9 on 05.11.2022 itselfby considering the petitioner-s
representation dated
16.12.2023.
For Petitioner : Mr.N.Sudalaimuthu
For R1 : Mr.Ashok
Kumar Ram
Central Government Standing
Counsel
For R2 & R3
: Mr.R.Nandha Kumar
Standing Counsel
O
R D E R
1. This
writ petition is filed to direct the first respondent to extend the benefit of
waiver of late fee granted vide Notification No.7/2023~CT, dated 31.03.2023 as
amended by Notification No.25/2023~CT, dated 17.07.2023 to the petitioner by considering
his representation dated 16.12.2023.
2. The
petitioner Company is engaged in trading of fireworksproducts. The petitioner-s
business place at Tirunelveli was
audited by the Central GST internal audit officers on 20.09.2023 and they have
found certain discrepancies and the same was communicated to the petitioner.
Subsequent to the explanations offered by the petitioner, except the
non~payment of late fee ofRs.58,400/~ under CGST and Rs.58,400/~ under SGST for
the delayed filing of annual return in Form GSTR 9, have been closed. The
petitioner had filed their annual returns for the assessment year 2019~2020
only on 05.11.2022 with a delay of 584 days, due to COVID~19 and lack of
knowledge on the part of the accountant employed by the petitioner. According
to the petitioner, the Government has implemented an Amnesty Scheme vide
Notification No.7/2023~CT, dated 31.03.2023 as amended by Notification
No.25/2023~CT, dated 17.07.2023, in which waiver of late fee was given in
excess of the maximum late fee amount of Rs.10,000/~. This Scheme is applicable
only to the registered persons, who had not filed the annual return for the tax
periods from 2017~2018 to 2021~2022, but filed the said annual returns between
the period from 01.04.2023 to 31.08.2023.
Since the petitioner is entitled for the benefit under the above scheme,
he has paid the late fee of
Rs.10000/~ under CGST and Rs.10000/~ under SGST, as per the limit fixed
in the Amnesty Scheme. However, the respondents are insisting the petitioner to
pay the undue interest. Therefore, the petitioner has filed this writ petition
for a Mandamus, directing the first respondent to extend the benefit of waiver
of late fee as per the amended Notification No.25/2023~CT, dated 17.07.2023.
3. The
learned standing counsel appearing for the respondents 2 & 3 accepts the
introduction of Amnesty Scheme and submits that the petitioner-s representation
would be considered in accordance with the Notification, dated 17.07.2023.
4. In
view of the above, this writ petition is disposed of with a direction to the
respondent to consider the representation of the petitioner and take a decision
in accordance with the Notification
No.7/2023~CT, dated 31.03.2023 as amended by Notification No.25/2023~CT, dated
17.07.2023 within a period of three months from the date of receipt of a copy
of this order. Till such time, the enquiry contemplated pursuant to the show
cause notice shall be deferred. No costs. Consequently, connected Miscellaneous
Petition is closed.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
