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POWERNET INDIA PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

S.V. BHATTI
VIJU ABRAHAM
Pet. Counsel
Latheesh Sebastian
Res. Counsel
Tanuja Roshan

Petitioner / Applicant

POWERNET INDIA PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Kerala High Court
State

Kerala

Date Aug 27, 2021
Order No.

WA NO. 1077 OF 2021

Citation

2021(8) TAXREPLY 4814
Original Order
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ORDER

Heard Adv. Latheesh Sebastian and Adv. Thanuja Roshan for parties. 2. Writ petitioner is the appellant. The appellant challenged Exts.P8 and P9 and also, prayed for a direction for expeditious consideration of representation made by the appellant before the expiry of time stipulated in Ext.P7 notification. The appellant has stated a few circumstances both for invoking the writ jurisdiction and also that, as on date, the appellant is not completely shut out from availing the window opened through Ext.P7 notification dated 01.06.2021. He draws our attention to the following portion of Ext.P7 notification. “Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is ....

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