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GST – Levy of Late fee for late filing of GST returns, Benefit of Amnesty Scheme - The petitioner, challenged a demand notice issued by the respondent, which required the petitioner to pay a late fee for the delay in filing GSTR-1 and GSTR-9 returns for the financial years 2018-19 and 2019-20. The petitioner contended that it was entitled to the benefit of the Amnesty Scheme introduced by the government through Notification Nos. 7/2023 and 25/2023, which provided for the waiver of late fee in excess of Rs.10,000/- for non-filers of returns for the financial years 2017-18 to 2021-22 who filed the returns between 01-04-2023 and 31-08-2023 - Whether the petitioner, who had filed the returns before the date prescribed in the Amnesty Notifications, is entitled to the benefit of waiver of late fee in excess of Rs.10,000/- - HELD - it would be unjust to deny the benefit of the Amnesty Notification to those who had filed the returns prior to the date prescribed under the said Notification. The intention behind the Amnesty Scheme was to encourage the filing of returns, and a person should not be prejudiced merely because they filed the returns before the date fixed in the Notification - Further, the High Court of Himachal Pradesh in M/s. RT Pharma v. Union of India & Others had made similar observations in a case with similar facts - The petitioner, having filed its returns before the date prescribed in the Amnesty Notifications, should also be given the benefit of the waiver of late fee beyond Rs.10,000/-. Accordingly, the Court set aside the demand notice to the extent it imposed a late fee for delayed filing of returns under GSTR-9 to the extent of Rs.2,65,000/- (excluding Rs.10,000/- for each financial year). However, the Court relegated the petitioner to pursue the statutory remedies with respect to the late fee for delayed filing of GSTR-1 returns - The writ petition was disposed of in favor of the petitioner
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