No penal action on filing of belated GSTR-9/GSTR-9C returns-SC declines to interfere Rajasthan HC Judgment

No penal action on filing of belated GSTR-9/GSTR-9C returns-SC declines to interfere Rajasthan High Court Judgment

In a recent judgment, Hon’ble the Rajasthan High Court had directed the GST authorities to accept the filing of GSTR-9 and GSTR-9C from the Petitioner namely Tax Bar Association till February 12th 2020 without levying any late fees.

The judgment had been passed by the High Court after listening to the technical glitches faced by the taxpayers in the filing of GSTR-9 / 9C on the GSTN portal.

The Government of India had challenged the above judgment in the Hon’ble Supreme Court by filing a SLP.

No penal action on filing of belated GSTR-9 / GSTR-9C returns – Supreme Court 

ABCAUS Case Law Citation:
ABCAUS 3250 (2020) (02) SC

A Division Bench of the Hon’ble Supreme Court refused to interfere in order as passed by Hon’ble Rajasthan High Court but stayed the order which has extended the deadline for submitting the said returns.

The Supreme Court stayed the extension on the basis of the Solicitor General’s statement that only Rs. 200/- per day is being charged for the filing of late returns beyond 12.02.2020 and he also assured to their Lordships that the GST authorities, both under the Central as well as State Acts, will not invoke any penal powers in this behalf.

In view of the GST Authorities informing the Apex Court that capacity for on-line processing of GST applications is extremely limited and the applications being far more in number, their Lordships directed the Union of India to look into this problem and come out with a solution in accordance with the aforesaid capacity as soon as is practicable.

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