GST Amnesty scheme plea rejected by Supreme Court

SUPREME COURT OF INDIA

The Text of the Order as follows :

1. Invoking the jurisdiction of this Court under Article 32 of the Constitution, the petitioner has sought reliefs in the context of the GST Amnesty Scheme. To bring focus on the nature of the grievance, the reliefs which have been sought in these proceedings are extracted below:

a. Issue a Writ, Order or Direction in the nature of Mandamus to extend the GST Amnesty Scheme effected through its Notification bearing No. 52/2020 dated 24.05.2020 for two months.

b. Issue a Writ, Order or Direction in the nature of Mandamus to refund the exhibiting amount collected under the garb of late fee towards late filing of GST return for the period of lockdown to all Assessee who have paid the late fee.

c. Issue a Writ, Order or Direction in the nature of Mandamus to the Respondent to put the upper cap on Late Fees to an extent of Rs. 500/- per return.

d. Issue a Writ, Order or Direction in the nature of Mandamus to exempt the late fee that is being charged for the lockdown period starting from 25.03.2020 till 30.06.2020 by the Respondent on account of delayed filing of GST return by the Assesses.

2. In our view, these reliefs pertain to the realm of policy, on which, it would be inappropriate to entertain a proceeding under Article 32 of the Constitution. The petitioner, inter alia, seeks (i) an extension of the Amnesty Scheme; (ii) a cap on the late fees to be collected; (iii) exemption from the payment of late fees between 25 March 2020 and 30 June 2020; and (iv) refund of amounts calculated.

3. The Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy. We, therefore, find no merit in the petition.

4. The Petition is dismissed.

5. Pending applications, if any, stand disposed of.