The Central GST Department is issuing a single consolidated notice covering 4–5 financial years (from FY 2020–21 to FY 2024–25), demanding late fees for late-filing of GSTR-1 returns. Is it legally valid for the department to issue single consolidated notice covering 4–5 financial years?
Whether the collection of late fee for GSTR-1without any specific notification issued by CBIC for the relevant financial year is legally valid?
Can late fee be demanded and recovered in the absence of a specific notification prescribing the date from which it is payable??
If anyone has any legal precedent, departmental clarification, or practical experience in such cases, kindly share.
Consolidated GST notices spanning multiple years face legal challenges despite Section 47 late fee obligations A taxpayer received a single consolidated notice from the Central GST Department demanding late fees for delayed GSTR-1 return filings across multiple financial years (2020-21 to 2024-25). The query raised concerns about the legal validity of issuing consolidated notices spanning 4-5 years and whether late fees can be collected without specific CBIC notifications prescribing payment dates for each relevant financial year. One respondent indicated that while late fees for GSTR-1 are applicable, there are court decisions favoring taxpayers regarding consolidated notices for multiple years, though court intervention would be required. Another respondent emphasized that late fee payment under Section 47 is unavoidable, and court challenges would likely result in remand for fresh adjudication rather than complete relief from the fee obligation. (AI Summary)
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