M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/Assistant Commissioner of State Tax [M.A.T No. 1828 of 2022 with I.A. No. CAN 1 of 2022 dated December 22, 2022]

The Hon’ble Calcutta High Court has held that the assessee cannot be penalized by demanding a late fee under Section 47 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) where the assessee had not filed returns due to the cancellation of its Goods and Services Tax (“GST”) Registration on the factually incorrect grounds.

Further, it was held that the demand of late fees from the assessee is without jurisdiction and not tenable in the eye of the law.

Directed the Revenue Department to facilitate the process filing of return, without the payment of late fee.

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