Section 47 of the CGST Act, 2017 – Levy of late fee –- The intra Court appeal is directed against the order dated 28th September, 2022, whereby, the learned Single Judge declined to grant interim order. The registration was cancelled on the ground that the appellant was a non-existing dealer. The appellant preferred the appeal and by an order dated 22nd July, 2022, the appeal was allowed and the registration was restored. When the appellant attempted to file his returns, there is a demand of Rs.5,000/- per return stating that it is late fee payable under Section 47. The court observed that the revenue does not state that the appellant failed to furnish its return within the due date. The reason for non-furnishing the return is cancellation of the registration on the ground that the appellant is a non-existing dealer. If that be so, the appellant cannot be penalised by demanding late fee. In the facts and circumstances of the case, Section 47 does not stand attracted.

Held that:- The Hon’ble High Court restrained the respondents from demanding any late fee from the appellant in respect of the returns, and directed the nodal officer in the GST Help Desk to render necessary assistance so that the appellant would be able to file the return without the payment of late fee.