Order date – 22 December 2022

Facts –

• The Petitioner, M/s. Modicum Enterprise (OPC) Private Limited., while filing the return, after the cancellation of the registration was revoked and the registration was restored, there is a demand of Rs.5,000/- per return stating that it is late fee payable under Section 47 of the CGST Act.

Issue –

• Whether the late fee can be demanded from the petitioner?

Order –

• The Hon’ble High Court held that the reason for non-furnishing the return is cancellation of the registration on the ground that the petitioner is a non-existing dealer and the same was set aside. Then the petitioner cannot be penalized by demanding late fee. In the facts and circumstances of the case, Section 47 does not stand attracted.
• It was directed to render necessary assistance so that the petitioner will be able to file the return without the payment of late fee within a period of three weeks from the date of receipt of the server copy of this order.