HC : Dismisses PIL challenging imposition of late fees for filing delayed returns under GST

Gujarat HC dismisses Public Interest Litigation (PIL) challenging the constitutional validity of Section 47 of CGST Act, 2017 which pertains to late fee for filing returns beyond the prescribed time limit; Petitioners contended that Government is trying to recover ‘penalty’ in the guise of late fee charges, due to which dealers are losing their valuable right of appeals and right to point out that there was sufficient cause preventing them from filing the return within du...