Order Date: 21 December 2024

Parties: M/s R. T. Pharma Vs Union of India & Ors.

Facts – 

• The Petitioner, M/s R. T. Pharma, due to instability and financial distress could not submit the GSTR 9 and GSTR 9C  in time on  07.02.2020 and submitted the same on 13.03.2023.
• The Respondent issued show cause notice demanding late fee. However the he Petitioner was of the view that they entitled to the benefit of Notification No. 07/2023.

Issue – 

• Whether the petitioner is entitled to the benefit of Notification No. 07/2023

Order –

• The Divisional Bench of Hon’ble High Court observed that it is evident that the intention of the Government is not to harass the assessee, who come forward to file their return for the assessment years mentioned in the notification within the stipulated period. 
• Thus, it would imply that the benefit would extend to the petitioner as well, who filed the return although belatedly on 13.03.2023, which is before the cut off date mentioned in the Notification No. 07/2023.
• It would be unjust to deny the benefit to the petitioner merely because the petitioner filed the return prior to the issuance of the amnesty notification dated 31.03.2023, confined to amnesty only to those who filed the return between 01.04.2023 and 30.06.2023.
• The writ petition is allowed.