https://www.taxtmi.com/caselaws?id=385292 The writ application challenged the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal and ultra vires. The applicants sought a complete waiver of late fees for a specific period and requested a refund of late fees paid for delayed filing of returns. They also requested a stay on recovery proceedings for late fees and sought additional relief in the interest of justice. The senior counsel argued that the late fees levied were not in accordance with the provisions of the Act, emphasizing the need for modifications to Notification No.76/2018-Central Tax. en-us Wed, 28 Aug 2019 00:00:00 +0530 Mon, 13 Jan 2020 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385292 The writ application challenged the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal and ultra vires. The applicants sought a complete waiver of late fees for a specific period and requested a refund of late fees paid for delayed filing of returns. They also requested a stay on recovery proceedings for late fees and sought additional relief in the interest of justice. The senior counsel argued that the late fees levied were not in accordance with the provisions of the Act, emphasizing the need for modifications to Notification No.76/2018-Central Tax. Case-Laws GST Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385292