Challenge to Late Filing Fees under CGST Act: Waiver, Refund, and Relief

The writ application challenged the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal and ultra vires. The applicants sought a complete waiver of late fees for a specific period and requested a refund of late fees paid for delayed filing of returns. They also requested a stay on recovery proceedings for late fees and sought additional relief in the interest of justice. The senior counsel argued that the late fees levied were not in accordance with the provisions of the Act, emphasizing the need for modifications to Notification No.76/2018-Central Tax.

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Issues:
1. Challenge to imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act.
2. Request for complete waiver of late fees for a specific period.
3. Demand for refund of late fees paid for delayed filing of returns.
4. Stay on recovery proceedings for late fees.
5. Seeking additional relief in the interest of justice.

Analysis:
1. The writ application challenges the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal and ultra vires. The argument is that the levy of late fees is not sustainable in law. The senior counsel for the writ applicant contends that the late fees levied are not in accordance with the provisions of the Act.

2. The applicants seek a complete waiver of late fees for late filing of Form GSTR-3B for a specific period, requesting modification of the Notification No.76/2018-Central Tax to include the period from 1st July 2017 to 30th September 2018. The counsel highlights the second proviso to the notification as the basis for seeking this waiver.

3. Additionally, the applicants demand a refund of the late fees paid for delayed filing of returns in Form GSTR-3B for the period between 1st July 2017 and 30th September 2018. This request is based on the argument that the imposition of late fees is not justified under the relevant sections of the Act.

4. To prevent any recovery proceedings for the late fees during the period in question, the applicants request a stay on such actions pending the admission, hearing, and final disposal of the petition. This is to ensure that no adverse actions are taken against the applicants during the legal proceedings.

5. Apart from the specific reliefs sought, the applicants also request any other further relief deemed just and proper in the interest of justice. This broad request indicates a willingness to consider additional remedies or solutions that the court may find appropriate based on the facts and circumstances presented during the proceedings.

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