Gujarat High Court dismisses PIL Challenging GST Late Fee

A two-judge bench of the Gujarat High Court has recently dismissed a Public Interest Litigation (PIL) challenging the imposition of the late fee for the delayed filing of returns under the Goods and Services Tax (GST) regime pointing out that there is no ‘public interest’ involved in the matter. The petitioners 1 and 2 are a practicing tax lawyer and a tax consultant respectively. Before…