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Stay granted through interim order for recovery of late fees for delay in filing Form GSTR-3B

September 2, 2019[2019] 108 taxmann.com 590 (Gujarat)
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GST : Where applicant had filed an instant writ petition to sought complete waiver of levy of late fees for late filling of Form GSTR- 3B under section 47 of CGST Act, stay was to be granted on recovery proceedings for the recovery of late fees for late filing of Form GSTR-3B

• The applicant had filed an instant writ petition to sought complete waiver of levy of late fees for late filling of the Form GSTR- 3B under section 47 of the CGST Act as well as the SGST Act in accordance with the second proviso to the NotificationNo.76/2018-Central Tax dated 31.12.2018 for the returns furnished upto september 2018.

• The writ applicant have been able to make a strong prima facie case to have an ad-interim order granting stay on recovery proceedings for the recovery of late fees for late filing of Form GSTR-3Bfor the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2017 to 21st December, 2018.

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