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No penal consequences for delayed filing of GSTR-9 and 9C- SC

Posted on 10 February 2020

The Tax Bar Association of Jodhpur had filed a PIL in Hon’ble High Court of Rajasthan regarding difficulties being faced by the tax practitioners and the taxpayers while filing GSTR-9 and GSTR-9C. The hon’ble high court of Rajasthan after considering the matter directed that the taxpayers are now eligible to file GSTR-9 and GSTR-9C till the 12th of February without filing any late fees. In response to this, the Union of India had filed an SLP against the order of Hon'ble High Court of Rajasthan.  In response to the SLP the Hon'ble SC refused to interfere in order as passed by Hon'ble Raj HC and clarified that there would be no penal consequences till 12th Feb for delayed filing due to problems of GSTN server. Here is the detailed order of the Hon'ble Supreme Court of India:

We do not intend to interfere with the order passed by the High Court of Judicature for Rajasthan, Jodhpur. However, we only stay that part of the order which has extended the deadline for submitting the returns. This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only 2 Rs. 200/- per day is being charged for the filing of late returns, which subject to the outcome of the writ petition will be refunded. He has also assured us that the authorities, both under the Central as well as State Acts, will not invoke any penal powers in this behalf. We have been informed by learned counsel appearing on behalf of the respondents that the capacity for on-line processing of GST applications is extremely limited. The applications being far more in number, we direct the petitioner to look into this problem and come out with a solution in accordance with the aforesaid capacity as soon as is practicable. We do not intend by this ad-hoc order to at all interfere with what the High Court may ultimately do on the facts of this case. The Special Leave Petition is disposed of accordingly. Pending applications also stand disposed of.

(R. NATARAJAN) (NISHA TRIPATHI) AR CUM PS BRANCH OFFICER 3 ITEM NO.45 COURT NO.4 SECTION XV

GST

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