Raja Abhishek For NIRC 2024
about 1 month ago
𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝘀𝗲𝘁 𝗮𝘀𝗶𝗱𝗲 𝘁𝗵𝗲 𝗱𝗲𝗺𝗮𝗻𝗱 𝗳𝗼𝗿 𝗮 𝗹𝗮𝘁𝗲 𝗳𝗲𝗲 𝗮𝘀 𝘁𝗵𝗲 𝗮𝘀𝘀𝗲𝘀𝘀𝗲𝗲 𝗳𝗶𝗹𝗲𝗱 𝗚𝗦𝗧𝗥-𝟵𝗖 𝗯𝗲𝗳𝗼𝗿𝗲 𝟭-𝟰-𝟮𝟬𝟮𝟯, 𝗯𝘂𝘁 𝘁𝗵𝗲 𝗯𝗲𝗻𝗲𝗳𝗶𝘁 𝗼𝗳 𝘁𝗵𝗲 𝗮𝗺𝗻𝗲𝘀𝘁𝘆 𝘀𝗰𝗵𝗲𝗺𝗲 𝘄𝗮𝘀 𝗴𝗶𝘃𝗲𝗻 thereafter.
When the Government itself waived late fees under N/N 7/2023-CT, levied in excess of Rs. 10,000, in the case of non-filers of the annual return GSTR-9C, there appears to be no justification for continuing with notices for non-payment of late fees for belated filing of GSTR-9C.
Thus, the order demanding late fees for filing GSTR-9C belatedly was to be set aside. RAJU SREEDHARAN vs SUPERINTENDENT (2024) 20 Centax 464
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