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FCA, LL.B. (Hons.)

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Tag: GST | Late Fee

July 25, 2024August 4, 2024GST RulingsGST | Demand, GST | Late Fee, GST | Return, GSTR-9C

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 […]

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