^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

RAJU SREEDHARAN vs. THE SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE KOLLAM
(Kerala High Court)

Hon'ble Judges:

MURALI PURUSHOTHAMAN

Pet. Counsel

Meera V.menon

R.sreejith

K.krishna Achyuth

Res. Counsel

Sreelal N.warrier

Petitioner / Applicant	RAJU SREEDHARAN
Respondent	THE SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE KOLLAM
Court	Kerala High Court
State	Kerala
Date	Jul 1, 2024
Order No.	WP(C) NO. 9681 OF 2024
Citation	2024(7) TAXREPLY 11294
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
JUDGMENT The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, 2017 (for short, ‘the CGST/KSGST Act’). The petitioner filed the annual return in Form GSTR - 9 along with GSTR - 9C for the financial years 2018 - 2019 and 2019 - 2020 belatedly. But the respondent has demanded late fee and created huge demand by Ext.P3 order. The petitioner states that the Central Government has vide Exts.P4 and P5 notifications waived late fee in excess of Rs. 10,000/- liable to be paid under Section 47 of the CGST/KSGST Act in respect of an assessee who did not file annual returns for the period from financial year 2018 - 2019 till 01.04.2023 but filed the same on or before 31.08.2023. The petitioner states that he has filed the annual returns for the said years before 01.04.2023 and is entitled to the benefits of the said notifications and Ext.P3 is liable to be set aside. 2. The learned counsel for t....