2017 Taxo.online 58

Writ Petition No.29671 of 2017 & WMP.No.31984 of 2017 dated 24.11.2017

Rajaguru Spinning Mills Pvt.

The Secretary, Ministry of Finance & 8 Ors.



Central Goods & Services Tax Act, 2017

Section 47

T. S. Sivagnanam, Justice

In favour of assessee

High Court


Waiver of late/penalty fee – writ petition under article 226 – Petitioner was
unable to access the portal, that may cause levy of penalty under Section 47 for delayed filing
of GSTR-3B – Difficulty in portal has been rectified and the petitioner able to access the
portal – Penalty waived for the months of July, August & September 2017 – No further orders
– Petition disposed of.

Represented by: –

Petitioner; Mr. K. Elango

Respondent; Mr. V. Sundareswaran, SPC

Order: –

Heard both.
2. The petitioner rushed to this Court expressing a difficulty in filing e-returns, as
there was a problem in the portal.
3. The reason for approaching this Court was on the ground that if the petitioner is
unable to access the portal and file their returns, the respondent Department will levy penalty
under Section 47 of the Tamil Nadu Goods and Service Tax Act, 2017. This submission was
recorded by this Court on 20.11.2017 and the learned Senior Panel Counsel appearing for the
respondents was directed to take instructions in the matter.
4. Today, it is reported that the difficulty in the portal has been rectified on
21.11.2017 and the petitioner also affirms that they are able to access the portal.
5. The learned Senior Panel Counsel would submit that the respondent Department
waived the penalty fee for the months of July, August and September 2017 and that the
petitioner can access the portal, file their returns for October 2017 and pay the tax.
6. Thus, taking note of the fact that the penalty fee has been waived for three months
i.e. July, August and September 2017 and since the portal has been activated, no further
orders are required in this writ petition except to record the stand taken by the parties before
this Court.
7. The writ petition is accordingly disposed of. No costs. Consequently, the connected
WMP is closed.

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