Anishia Chandrakantha Vs. THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, AUDIT CIRCLE – 1 –

2024 Taxo.online 768

In a groundbreaking judgment by the Kerala High Court, a significant relief has been granted to taxpayers regarding the late filing of GSTR-9C. The court ruled 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 court’s decision came as a shockwave, overturning notices 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 favor compliant taxpayers, was applied retrospectively to those who had already filed their GSTR-9C.

This ruling sets a precedent, ensuring that compliant taxpayers are not penalized unfairly. It’s a victory for procedural justice and a beacon of hope for taxpayers navigating the complexities of GST regulations.

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