2019 (9) TMI 60

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....KH (3238) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This writ application has been preferred by in all thirty one writ applicants with the following prayers: (a) issue an appropriate writ, order or direction and declare the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal, ultra vires and without any authority of law; (b....

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....stay any recovery proceedings for the recovery of late fees for late filing of Form GSTR-3B for the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2017 to 21st December, 2018; (e) any other and further relief deemed just and proper be granted in the interest of justice; (f) to provide for the cost of this petition. 2. We are of the view that a....

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....ication No.76/2018-Central Tax dated 31.12.2018 for the returns furnished upto September 2018. 6. Mr. Himani, the learned senior counsel invited our attention to Section 47 of the Act which provides for the imposition of late fees in case the returns are filed late. 7. Mr. Himani, the learned senior counsel submitted that Section 47 talks about failure to furnish the details of outward and inw....