Taxpayers Granted Uniform Late Fee Waiver for GSTR-9/9C Filings Across Multiple Financial Years Under Article 14

HC ruled that all assessees filing GSTR-9/9C for financial years up to 31.08.2023 must receive concessional late fee. The court found differential treatment between pre and post-04.2023 filers unconstitutional under Article 14, mandating uniform late fee waiver for eligible taxpayers across specified financial years.

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Issues involved: Interpretation of notification for waiver of late fee u/s 47 of CGST Act for GSTR-9/9C filings before and after a specified date.

Summary:
The judgment by the Honourable Mr. Justice Dinesh Kumar Singh of the Kerala High Court addressed the issue of different treatment in the waiver of late fees for GSTR-9/9C filings under the CGST Act. The Senior Standing Counsel for Central Board of Indirect Taxes & Customs sought time to file an affidavit on the basis of the differential treatment between assesses who filed before 01.04.2023 and those who filed between 01.04.2023 to 31.08.2023. The Court opined that all individuals filing GSTR-9/9C for financial years up to 31st August, 2023 should be eligible for the concessional late fee as per the notification issued by the CBIC. The Court highlighted that failure to provide this concession would violate Article 14 of the Constitution of India, as no reasonable distinction was evident between those who filed before 01.04.2023 and those who filed later. It was concluded that any assessee/dealer who submitted GSTR-9/9C for the financial years 2017-18 to 2021-22 before 31st August, 2023 should benefit from the reduced late fee as specified in the notification.

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