https://www.taxtmi.com/caselaws?id=339966 Delayed electronic filing of ST-3 returns was treated as a procedural lapse rather than a deliberate default where the returns had been prepared in the system but not finally submitted. The tribunal noted the initial difficulties in electronic filing and accepted that the delay was unintentional. On that basis, late fee and penalty were held unjustified and the demand was set aside with consequential relief. en-us Mon, 05 Dec 2016 00:00:00 +0530 Fri, 10 Mar 2017 06:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339966 Delayed electronic filing of ST-3 returns was treated as a procedural lapse rather than a deliberate default where the returns had been prepared in the system but not finally submitted. The tribunal noted the initial difficulties in electronic filing and accepted that the delay was unintentional. On that basis, late fee and penalty were held unjustified and the demand was set aside with consequential relief. Case-Laws Service Tax Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339966