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        GST

        Late fee for belated filing of specified GST returns operates...

        GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed records.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Late fee for belated filing of specified GST returns operates separately from the penalty for failure to keep, maintain or retain prescribed books of account and documents. Levy of late fee therefore does not bar an independent penalty for non-maintenance of records relating to production, manufacture, supplies, stock, input tax credit and output tax details. The High Court found no infirmity in the penalty order, dismissed the writ petition, and sustained the penalty for failure to maintain prescribed records.
                                Note: It is a system-generated summary and is for quick reference only.
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