2024 (10) TMI 1162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MANATHAN 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 and 2019 - 2020 belatedly. But the resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntral 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. When the Government itself has waived late fee un....