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In such circumstances, the levy of late fees by virtue of the power under section 47 of the Act is something else which this Court will have to look into and adjudicate.

Levy of GST — Writ Applicant submitted that levy of late fees for the late filing of the Form GSTR-3B under Section 47 of the CGST Act as well as the SGST Act is illegal and not sustainable in law and seeking the benefit of complete waiver of late fees in accordance with the second proviso to the Notification No.76/2018-Central Tax dated 31.12.2018. If there is a delay then the late fee of Rs.100/- for every day during which such failure continues subject to the maximum amount of Rs.5,000/- can be levied. The levy of late fees by virtue of the power under section 47 of the Act is something else which this Court will have to look into and adjudicate. Notices issued to the respondents. Interim relief granted. — Aap And Co Trhough Partner Anchal Avinash Poddar Vs. Union of India [2019] 15 TAXLOK.COM 066 (Gujarat)

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