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RAJ SANJAYBHAI TANNA vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

AKIL KURESHI
B.N. KARIA
Pet. Counsel
Raj S Tanna
Res. Counsel
Pranav Trivedi

Petitioner / Applicant

RAJ SANJAYBHAI TANNA

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Aug 30, 2018
Order No.

R/WRIT PETITION (PIL) NO. 161 of 2018

Citation

2018(8) TAXREPLY 2901
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ORDER

1. This petition, in the nature of public interest, is filed by two petitioners. Petitioner No.1 is a practicing advocate, we are informed, mainly on the taxation side. Petitioner No.2 is also a tax consultant though we are informed not a practicing advocate. The petitioners have challenged the constitutional validity of section 47 of the Central Goods and Service Tax Act, 2017 ['CGST' for short] as being ultra vires the constitution. Section 47 of the CGST Act pertains to late fee for filing returns beyond the prescribed time limit. Sub-section (1) of section 47 provides that any registered person who fails to furnish the details of outward or inward supplies or returns by the due date, shall pay a late fee of one hundred rupees for every day of such delay subject to a maximum of five thousand rupees. Sub-section (2) of section 47 further provides that any registered person who fails to furnish the return as required under section 44 by the due date would be liable to pay a....

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