The Hon’ble SC in the matter of Union of India v. Tax Bar Association [Special Leave to Appeal No. 3839 of 2020 heard on February 10, 2020] in its earlier order refused to interfere with the Order of Hon’ble HC, Rajasthan dated February 5, 2020, allowing assesses to file GSTR-9/9C without late-fee till February 12, 2020, while staying that part of the order which has extended the deadline for submitting the returns.
Whereas earlier the order stated that:
“This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only Rs. 200/- per day is being charged for the filing of late returns beyond 12.02.2020.”
Now, the SC has corrected the order to state that the late fee is being charged for filing late return, which subject to the outcome of the writ petition, will be refunded. The relevant portion is reproduced below:
“This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only Rs. 200/- per day is being charged for the filing of late returns, which subject to the outcome of the writ petition will be refunded.”