Is late fee leviable on GSTR-9C?
[dated 01.07.2024, in Raju Sreedharan v. Superintendent, Central Tax & Central Excise, from W.P. (C) No. 9681 of 2024] In Anishia Chandrakanth v. Superintendent, Central Tax & Central Excise [W.P.(C) No.30644 of 2023], the Hon’ble High Court of Kerala (vide order dated dated 09.04.2024) observed as follows: It is not in dispute that the GST […]