Key Take-way of the decision of the Hon’ble Supreme Court (SC)*

*Key Take-way of the decision of the Hon’ble Supreme Court (SC)*

1. *The Hon'ble SC has refused to interfere in the order as passed by the Hon’ble High Court of Rajasthan and accordingly confirmed that no late fees shall be levied during period 06.02.2020 to 12.02.2020*. The Hon’ble SC after recording the statement of the Ld. Solicitor General (SG) held that no penal consequences shall be taken for delayed filing of Form GSTR-9 / 9C.

2. Further, during the arguments Ld. SG also confirmed for refund of late fees as charged during intermittent period i.e. 06.02.2020 to 12.02.2020. However, in case  if late fees as charged not refunded then appropriate application to be moved before the Hon’ble High Court of Rajasthan. 

3. It is imperative to note that late fees of INR 200 per day shall be levied for filing of Form GSTR-9 / 9C after 12.02.2020.

4. The Hon’ble SC has directed the Petitioner i.e. Union of India (Ministry of Finance) to upgrade the portal capacity/efficiency as soon as practicable.

5. Members should preserve the evidences of technical difficulties as faced by them on the common portal on daily basis and submit it to the Association so that the same can be used in further/final hearing of the case.

6. Hon’ble High Court is free to finally decide and give any relief on the basis of facts presented by both the parties and this order would not come in the way.

7. It is advisable to all the members to uploaded the requisite forms at earliest possible.

8. Conclusion - No extension beyond 12. No assurance of waiver of penalty beyond 12. No guess, When and what will be the final order? This litigation has achieved mere 5 to 7 days of extension. No timeline fixed for Revenue to respond to SC on the glitches. After 2 days matter would be buried. 

CA Amresh Vashisht