Statutory return-filing obligations prevail over procedural reminder requirements, leaving late fees payable for delayed returns.

Timely filing of returns remains a statutory obligation, and non-compliance with a standard operating procedure for system-generated reminders does not relieve a registered person from late fees for delayed filing. The reminder procedure is facilitative only and cannot override the prescribed filing requirement. Where notice was served but returns were still not filed within the stipulated period, delayed filing continues to attract the applicable late fee.

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Issues: Whether non-compliance with the standard operating procedure for reminders before return filing relieves a registered person from statutory late fee for delayed filing of returns.

Analysis: The obligation to furnish returns within the prescribed time is statutory. The standard operating procedure for system-generated reminders is only a facilitative measure and does not displace the taxpayer's statutory obligation. Notice had also been served, while the returns remained unfiled within the stipulated period.

Conclusion: Failure to follow the reminder procedure does not exempt the assessee from late fee for delayed filing of returns; the issue is decided against the assessee.

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