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If the petitioner is entitled for the refund of the late fee already deposited, nothing prevented him from making an application claiming the refund to the concerned authority in accordance with law. The petition filed by the petitioner seeking directions as aforesaid for the refund of the amount without approaching the respondents by way of appropriate application/representation, cannot be entertained by this court.

Late Fee — The petitioner sought directions to the respondents to refund the late fee collected from the petitioner while filing the return under the CGST Act in Form GSTR-3B in his Cash Ledger in GST Portal so that he can utilise the same for discharging his tax liabilities. The petitioner directly approached the Court without approaching the respondents by way of making representation or application in this respect. Thus, petition cannot be entertained. Notification No.76/2018 dated 31.12.18 is issued by the Central Government in exercise of the power conferred under Section 120 of the Act, which already stands published in the official gazette. The notification issued being a statutory notification; the validity thereof is not open to be examined by the Single Bench.  — Sonu Ansari S/O Yashim Ansari Vs. Union of India, The Goods and Service Tax Council (GST Council) , State of Rajasthan, Central Board of Indirect Taxes and Customs [2019] 16 TAXLOK.COM 018 (Rajasthan)

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