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SGST High Court Cases

GST – Levy of late fee for late filing of GSTR-3B return - Delay in remittance of tax amount by the bank – Whether the petitioner is liable to late fee on account of delayed remittance of tax by the payment Authorizer/bank - HELD – the payment was approved by the Authorizer/ bank on 25.05.2023 at 13:01:00 IST and the amount was credited to the Tax Pooling Account, whereas the GSTN in its affidavit has stated that the said amount was not remitted by the Bank on 25.05.2023 at 13:00 P.M., but it was credited later - Whatever be the true facts, this much is clear that the petitioner had initiated the payment of tax for the month of April, 2023 within time, in the manner prescribed. The amount was debited from its account, within prescribed time. To that extent, "failure" may never be attributed to the petitioner in timely payment of the tax amount. The levy of late fee and interest may arise only in the event of "failure" on the part of an assessee to file a return and/ or payment of due tax within time - Insofar as the delay attributed exclusively to the respondent-bank after such payment was made by the petitioner within time, on that statement itself the levy of penalty remains unwarranted. What errors may have been committed by the bank/ or GSTN may not involve the petitioner - leaving it open to the GSTN and the Bank to device a better mechanism to ensure prompt credit and debit entries to arise in real time as may not create any doubts or disputes in future, the writ petition stands disposed of - The amount of penalty and interest deposited by the petitioner under protest may be adjusted against the tax liability for the month of April, 2024 onwards – the writ petition is allowed
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