2026 (3) TMI 722

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....17 and late fee under Section 47 of the respective GST Enactments, 2017 on account of the petitioner's failure to file a Annual return in Form GSTR-9 / Form GSTR-9C within a prescribed period under Rule 80 of the respective GST rules for the Financial year 2018-2019. 2. The aforesaid impugned order was preceded by a show cause notice in DRC-01 dated 04.01.2023. However, the petitioner neither filed Annual return of the Financial year 2018-2019 nor filed any reply the aforesaid Show Cause Notice. Thus, the impugned order has been passed. 3. Heard the learned counsel for the petitioner and learned Government Advocate appearing for the respondents. 2. Both the learned counsel for the petitioner and the respondents submitted that the i....

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....it has been already concluded that "Late Fee" under Section 47(2) of the respective GST Enactments was penal in nature, there cannot be imposition of "General Penalty" under Section 125 of the respective GST Enactments over and above the "Late Fee" levied at concessional rate under the abovementioned Notifications. 194. I am also inclined to adopt the above ratio in Tvl.Jainsons Casters and Industrial Products referred to supra. I therefore hold that there is no scope for imposing "General Penalty" under section 125 of the respective GST Enactments over and above the "Late Fee" levied on them at concessional rate under the abovementioned Notifications. 195. In the light of the above observations, W.P.Nos.3540, 3567, 3570, ....

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....No.25/2023-Central Tax dated 17.07.2023. They cannot be denied the benefit of the said Notification, merely because in the 49th GST Council Meeting held on 18.03.2023, GST Council failed to address the issue. 201. To deny the benefit of partial waiver from payment of "Late Fee" under the above Notification particularly to these Petitioners in Table-4A, who had filed the "Annual Returns" before the dates specified in Notification No.7/2023-Central Tax dated 31.03.2023 as amended by Notification No.25/2023- Central tax dated 17.07.2023. Challenge to the levy of "Late Fee" is to treat them unfairly. They cannot be singled out is justified as they have filed the "Annual Returns" before the cutoff dates stipulated in these Notifications....

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....sued in Notification No.7/2023-Central Tax dated 31.03.2023, and was amended by Notification No.25/2023-Central Tax dated 17.07.2023. 206. Therefore, the benefit of the above Notifications namely Notification No.7/2023- Central Tax dated 31.03.2023 as amended by Notification No.25/2023-Central tax dated 17.07.2023 has to be extended to all those Petitioners in Table - 4A who had filed the returns before 01.04.2023. 207. Since these Petitioners are liable to pay "Late Fee", the question of imposing "General Penalty" under Section 125 of the respective GST Enactments cannot be countenanced in view of the reasons that "General Penalty" under Section 125 of the respective GST Enactments can be imposed only in the absence of 'a....