2024 (10) TMI 1162

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....ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V. FOR THE RESPONDENT: SRI. SREELAL N.WARRIER - SC JUDGMENT The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, 2017 (for short, 'the CGST/KSGST Act'). The petitioner filed the annual return in Form GSTR - 9 along with GSTR - 9C for the financial years 2018 - 2019 a....

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.... v. the Superintendent, Central Tax & Central Excise], wherein it has been held that in view of Exts.P4 and P5 notifications, there appears to be no justification in continuing with the notices for non payment of late fee for belated GSTR - 9C filed by tax payees before 01.04.2023, the date on which one time amnesty commences. The operative portion of the judgment reads as under:- "25. Wh....