In a recent case, the Orissa High Court dismissed the writ petition on availability of alternative remedy on challenge against late fee payment under Central Goods and Service Tax Act, 2017 (CGST).
Mr. Roy, advocate appeared on behalf of the petitioner, Anjaneya Agencies and files additional affidavit dated 23rd October, 2024 pursuant to leave granted on order dated 7th October, 2024. He submitted that the return was not filed due to unavoidable circumstances. His client be relegated to appeal. Revenue can have no objection because it was their submission that efficacious, alternative statutory remedy of appeal is available to his client.
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It was submitted that the petitioner challenged the demand dated 26th April, 2024 alleging determined amount of late fee at ₹2,13,200/-. This was on rejection of his client’s plea to waive the late fee upon depositing ₹10,000/-.
He draws attention to notification dated 31st March, 2023 and submitted that the waiver was provided by the Central authority. On query from Court he submitted that his client be given to leave additional affidavit to demonstrate return was filed.
Mr. Mishra Counsel appeared on behalf of the State authority and opposed the writ petition on submission that petitioner has efficacious, alternative statutory remedy of appeal.
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As per the GST laws, late fee is an amount charged for delay in filing the GST returns. The department prescribed late fees charged for each day of delay from prescribed due dates. The late fee is also applicable for the delay in filing nil returns. For example, one has to pay a late fee even though there are no sales or purchases and no GST liability to declare in the GSTR-3B. The late fee will depend upon the number of days of delay from the due date.
A division bench comprising Justice Arindam Sinha And Justice M.S. Sahoo dismissed the petition as the petitioner has alternative statutory remedy of appeal.
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