Assessee Saloom Trading was a dealer who was served with a notice under section 47 – Writ petition was filed in order to get benefit of CBIC Notification no. 08/23 dated 31-03-2023 in which benefit of waiver of amount of late fee referred to under section 47 was given.

Sri. Thomas Mathew Nellimoottil, learned Senior Standing Counsel for Central Board of Indirect Taxes & Customs, prays for and is allowed one week time to file affidavit on what basis different treatment is sought to be given to the assessee/dealers who had filed their GSTR-9/9C with delay before 01.04.2023 and those who have filed their GSTR-9/9C between 01.04.2023 to 31.08.2023 as provided in notification issued by the CBIC dated 31.03.2023 for waiver of the amount of late fee referred to in Section 47 of the CGST Act.

This Court is of the prima facie view that any person who has filed GSTR 9/9C in respect of the financial years 2017-18, 2018-19, 2019-20, 2020- 21, 2021-22 up to 31st August, 2023 should be eligible for the concessional late fee as mentioned in the said notification otherwise it would amount to violation of Article 14 of the Constitution of India in as much as no intelligible differentia is coming out from the Scheme to differentiate an assessee/dealer who had filed GSTR-9/9C before 1st April, 2023 and an assessee/dealer who has filed GSTR-9/9C in between 1st April, 2023 to 31st August, 2023.

This Court is of the view that any assessee/dealer who has filed the returns in GSTR-9/9C in respect of the financial years from 2017-18 to 2021-22 before 31st August, 2023 should be eligible for concessional rate of late fee as prescribed in the said notification.

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