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THIRUVALLA GLASS & PLYWOODS vs. SUPERINTENDENT OFFICE OF THE SUPERINTENDENT & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
A. Krishnan
Res. Counsel
P. R Sreejith

Petitioner / Applicant

THIRUVALLA GLASS & PLYWOODS
Respondent SUPERINTENDENT OFFICE OF THE SUPERINTENDENT & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 31, 2025
Order No.

WP(C) NO. 42745 OF 2024

Citation

2025(1) TAXREPLY 12749
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ORDER

JUDGMENT Petitioner challenges Ext.P2 demand notice. As per the said notice, petitioner has been called upon to pay a late fee for the delay in filing GSTR-1 and GSTR-9 returns. 2. Petitioner is a taxpayer. For the year 2018-19, the annual return in GSTR-9 was filed by the petitioner on 16-03-2023, while for the year 2019-20, it was filed on 21-03-2023. The aforesaid returns were belated and hence a late fee was required to be paid. Petitioner was issued with a demand notice as Ext.P2 climbing late fee for delayed filing of GSTR-1 return as well as that for GSTR-9, for the years mentioned above. 3. In the meantime, on realising the prevalence of COVID-19 pandemic, the last date for filing returns were extended. As per the Amnesty Notification No.7/2023 dated 31.03.2023, non-filers of returns for the financial years, 2017-18 to 2021-22 were given the benefit of filing returns up till 30-06-2023, and later by another notification number 25/2023 till 31.08.2023. The notific....

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