GST late fee cap and duplicate penalty barred where amnesty relief applied; excess demand set aside with tax payment directions.

Late fee under the GST enactments could not be levied beyond the capped amount where returns were filed within the amnesty window, and a separate general penalty under Section 125 was not sustainable when late-fee consequences already applied. On that basis, the impugned demand was set aside to the extent it exceeded the permissible cap and imposed general penalty. The petitioner was directed to pay the admitted tax liability within the time granted, and attachment and coercive proceedings were to remain in abeyance in accordance with the directions issued.

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Issues: Whether the impugned demand imposing late fee in excess of Rs. 10,000 and general penalty under the GST enactments could be sustained in view of the earlier binding decision, and what consequential relief was warranted.

Analysis: The impugned order was tested against the earlier decision extending the benefit of the amnesty notifications and holding that, for returns filed within the relevant window, late fee cannot exceed the capped amount and general penalty under Section 125 of the GST enactments cannot be imposed when a late fee consequence already follows. The order also recognized the further directions ordinarily issued in such matters, including payment of admitted tax liability and continuation of coercive proceedings only in accordance with law.

Conclusion: The impugned order could not be sustained to the extent it levied late fee beyond the permissible cap and imposed general penalty, and it was set aside. The petitioner was required to pay the admitted tax liability within the time granted, and the attachment and proceedings were directed to remain in abeyance in the manner ordered.

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