Ravindra Spinners Ltd. authorized Mr. N, GST Practitioner (GSTP) by filing FORM GST PCT-05 to file GSTR-9 for FY 2023-24. Mr. N missed the due date of 31.12.2024. As a result, the company was levied late fees of ₹ 25,000

Answer 2(b) (a) Can Ravindra Spinners Ltd. shift the liability to the GSTP? Section 48(3) of CGST Act, 2017: "A registered person shall be responsible for the correctness of any particulars furnished in the return filed by the GST practitioner on his behalf." This means even if a GSTP files or fails to file a return, the registered person (client) is legally responsible for consequences including late fees. Rule 83(7) & (10) of CGST Rules: A GST Practitioner must obtain confirmation from the registered person before filing any return. They must act with due diligence and reasonable care. A breach of above may make them professionally liable [e.g., disqualification under Rule 83(4)], but not financially liable under the CGST Act unless fraud is proven. (b) Is there any legal remedy or relief available to the company? Remedies for Company: May file a civil suit or initiate arbitration if engagement contract so allows. Can file complaint under Rule 83(4) for misconduct. May approach jurisdictional Commissioner for condonation of delay citing just cause. Conclusion: The taxpayer cannot escape liability, but may seek civil/legal redress against the GST Practitioner for professional negligence. Possible Civil Liability: If there is an engagement contract or service-level agreement stating timely compliance, the client (Ravindra Spinners Ltd.) may claim damages from the GSTP in a civil court or consumer forum.