2024 (12) TMI 1228

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.... petition has been filed for grant of the following reliefs:- "(i) For issuance of writ of certiorari or a writ in the nature of Certiorari or any other appropriate writ to declare the Notification No. 07/2023, dated 31.03.2023, which is in violation of the Article 14 of the Indian Constitution and Principle of parity as it provides different treatment to the assessee/dealers who had filed their GSTR-9/9C with delay before 01.04.2023 and those who have filed their GSTR-9/9C between 01.04.2023 to 31.08.2023 passed by the Ld. Jurisdictional Officer and extend the benefit of concessional late fee as provided in Notification 07/2023 - Central to the petitioner. (ii) Be pleased to issue a writ of Mandamus or a writ in the nature of mandamus....

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....denied the benefit to the petitioner and confirmed the liability of late fee on the petitioner as he cannot go beyond the Notification No. 07/2023 dated 31.03.2023 which provides benefit to a particular set of people who has filed GSTR 9 and 9C returns from 01.04.2023 to 30.06.2023. 3. It would be noticed from the aforesaid pleadings that the instant writ petition is inspired by the Notification No. 07/23, dated 31.03.2023, which reads as under:- "[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (1) GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 07/2023-CENTRAL TAX New Delhi, dated the 31 March, 2023 S.O(E)-In ex....

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....iod from the 1 day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees. [F. No. CBIC-20013/1/2023-GST] (Alok Kumar) Director" 4. Learned counsel for the petitioner has placed reliance on the decision of the Kerala High Court under similar circumstances in the case of Anishia Chandrakanth vs. Superintendent, Central Tax and Central Excise in W.P. (C) Nos. 30644, 32069, 38545, 38547, 38891,39203 & 40762 of 2023 reported in (2024) 04 KL CK 0099 dated 10.07.2024, more particularly para 25 thereof, which reads as under:- "25. When the Government itself has waived late fee under t....