HC Directs Department to Levy Late Fees for Delayed Filing after Glitch Resolution

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  • Last Updated on 11 April, 2023

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Late payment charges

Case Details: R. K. Goyal Steels (P.) Ltd. v. Principal Commissioner Central Tax - [2023] 149 taxmann.com 131 (Delhi)

Judiciary and Counsel Details

    • Vibhu Bakhru & Amit Mahajan, JJ.
    • A.K. Babbar & Bharat Kumar Tripathi for the Petitioner.
    • Akshay Amritanshu, Ashutosh Jain, Samyak Jain & Divyansh Singh, Advs. for the Respondent.

Facts of the Case

The petitioner was unable to file its GST returns on account of technical glitches. The Court had noted petitioner’s difficulty and had passed an interim order, directing that no coercive steps would be taken against petitioner on account of not being able to file its returns. The petitioner filed another petition and stated that although returns had been filed, it was aggrieved by demand of interest and late payment fees, made by the department.

High Court Held

The Honorable High Court noted that the technical glitches were resolved and the petitioner had filed its returns. However, the department issued a communication for levy of interest or late payment charges. The Court directed department to provide opportunity of personal hearing to petitioner. In case, if department observed that there was any delay on part of petitioner after technical glitches had been resolved, it would be open for department to issue a show cause notice for recovery of any amount of interest, or other charges payable by petitioner, in accordance with law.

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