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SATYAKAM ARYA vs. UNION OF INDIA & ANR.
(Supreme Court)

Hon'ble Judges:

D.Y. CHANDRACHUD
M.R. SHAH

Pet. Counsel

Anjanaye Mishra

Shahrukh Ejaz

Aviral Saxena

Res. Counsel

Petitioner / Applicant	SATYAKAM ARYA
Respondent	UNION OF INDIA & ANR.
Court	SC (Supreme Court)
Date	Mar 4, 2021
Order No.	WRIT PETITION (CIVIL) NO. 178/2021
Citation	2021(3) TAXREPLY 4368
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ORDER
1 Invoking the jurisdiction of this Court under Article 32 of the Constitution, the petitioner has sought reliefs in the context of the GST Amnesty Scheme. To bring focus on the nature of the grievance, the reliefs which have been sought in these proceedings are extracted below: a. Issue a Writ, Order or Direction in the nature of Mandamus to extend the GST Amnesty Scheme effected through its Notification bearing No. 52/2020 dated 24.05.2020 for two months. b. Issue a Writ, Order or Direction in the nature of Mandamus to refund the exhibiting amount collected under the garb of late fee towards late filing of GST return for the period of lockdown to all Assessee who have paid the late fee. c. Issue a Writ, Order or Direction in the nature of Mandamus to the Respondent to put the upper cap on Late Fees to an extent of ₹ 500/- per return. d. Issue a Writ, Order or Direction in the nature of Mandamus to exempt the late fee that is being charged for the lockdown period ....