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<h1>Petitioner must use statutory appeal for penalty on delayed GSTR-9 filing; writ petition dismissed under relevant statute</h1> The HC held that the petitioner had an alternative remedy under the statute and found no procedural irregularity or legal infirmity in the impugned order ... Maintainability of petition - availability of alternative remedy - Levy of penalty for the delayed filing of the return in Form GSTR-9 (Annual Return) - levy of late fee for the belated filing of the said return - HELD THAT:- This Court finds that the petitioner has an alternate remedy under the statute. Further, no procedural irregularity or legal infirmity is discernible while passing of the impugned order. The impugned order also cannot be said to be unreasonable. It is not inclined to entertain this Writ Petition. However, liberty is granted to the petitioner to file a statutory appeal against the order dated 17.02.2025 within a period of fifteen (15) days from the date of receipt of a copy of this order. In the event, such an appeal is filed within the said period, the appellate authority shall entertain the same and dispose it of on merits and in accordance with law, without reference to the period of limitation. Petition disposed off. The petitioner challenged the impugned order dated 17.02.2025, which confirmed a demand and imposed a penalty and late fee for delayed filing of the Annual Return in Form GSTR-9 for AY 2020-2021. The petitioner argued that the due date was extended to 28.02.2025 by an amendment to the TNGST Act, 2017 (Tamil Nadu Act No.25 of 2023), effective 01.10.2023, and that the return filed on 27.01.2025 was timely. The Court observed that no procedural irregularity or legal infirmity was apparent in the impugned order and found it not unreasonable. It noted that the petitioner has an alternate remedy under the statute. Consequently, the Writ Petition was dismissed, but the petitioner was granted liberty to file a statutory appeal against the order within fifteen days. The appellate authority was directed to entertain and dispose of the appeal on merits and in accordance with law, 'without reference to the period of limitation.' The petition was disposed of with no costs, and connected miscellaneous petitions were closed.
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