In a recent judgment, the Kerala High Court, that no late fee can be levied for late filing of GSTR-9C for the financial years 2017-18, 2018-19, and 2019-20. The judgment would be a significant relief to taxpayers who are in crisis regarding the late filing of GSTR-9C.
Notices were already issued for late fees despite taxpayers filing GSTR-9C beyond the due dates but before the commencement of the amnesty scheme. Even more astonishing is the fact that the amnesty scheme, intended to favour compliant taxpayers, was applied retrospectively to those who had already filed their GSTR-9C.
When a business doesn’t file a Goods and Services Tax (GST) return or pay tax liability on time, the department will charge late fees and interest. Hence, understanding these aspects is important for businesses. The ruling sets a precedent that ensures that compliant taxpayers are not penalized unfairly. The ruling turned out to be a beacon of hope for taxpayers navigating the complexities of GST regulations
Kerala HC – Saloom Trading v. Superintendent, Central Goods and Services Tax and Central Excise [WP(C) NO. 32069 OF 2023
