Order quashed; matter remitted to re-determine reduced penalty under section 47(2) for late GSTR-9 under section 44(2) and Rule 80(1A)

Order quashed; matter remitted to re-determine reduced penalty under section 47(2) for late GSTR-9 under section 44(2) and Rule 80(1A)Case-LawsGSTThe HC quashed the impugned order dated 10.02.2025 and remitted the matter to the respondent with directions

Order quashed; matter remitted to re-determine reduced penalty under section 47(2) for late GSTR-9 under section 44(2) and Rule 80(1A)
Case-Laws
GST
The HC quashed the impugned order dated 10.02.2025 and remitted the matter to the respondent with directions to pass a fresh order levying a reduced penalty under section 47(2) after issuing due notice to the petitioner. The court observed the petitioner failed to furnish the annual return (GSTR-9) for FY 2020-21 beyond the statutory window under section 44(2) and Rule 80(1A), but treated the late-fee/demand under section 47(2) as venial, noting the petitioner's willingness to file the return. The petition is disposed of with the respondent directed to re-determine penalty quantum consistent with these observations.
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