2024 (9) TMI 434 - HC - GST

Landmark GST Ruling: Late Return Filing Permitted with Conditional Late Fees Under Section 47, Balancing Taxpayer Relief and Regulatory Oversight

P. Senthil Kumar Versus The State Tax Officer (ST), Tuticorin District.

The HC allowed the petition challenging a GST Act order, condoning delayed return filing while mandating late fees under Section 47. The court permitted ... Challenge to order passed by the respondent under Section 62 of the GST Act, 2017 - specific case of the petitioner is that the petitioner is a small time dealer and had failed to notice the same - HELD THAT:- The rigors of sub section 2 to section 62 of the respective GST Act need not be pressed against the petitioner, as the intention of the Department is only to ensure the statutory compliance as long as the dealer complies with the same and pays the necessary late fee charges. The delay in filing the returns in GSTR 3B on 30.05.2024 although beyond the period of 30 days from the date of the impugned order dated 30.01.2024 is deemed to have been condoned. Suffice to state that the petitioner shall pay the late fee as per Section 47 of the GST Act, 2017. The respondent may thereafter independently proceed to assess the returns filed by the petitioner and if there is any shortfall in payment of tax, appropriate proceedings may be initiated against the petitioner under the provisions of the respective GST Act, 2017. Petition disposed off. The petitioner challenged an order under Section 62 of the GST Act for late filing of returns. The court ruled in favor of the petitioner, condoning the delay in filing returns and ordering payment of late fees as per Section 47 of the GST Act. The respondent can proceed to assess the returns and initiate proceedings for any tax shortfall.