https://www.taxtmi.com/caselaws?id=409009 The Tribunal set aside the late fee charges imposed on the appellant for delay in filing bills of entry during the transition period of GSTIN registration. Acknowledging the challenges faced by importers/exporters due to technical difficulties and system failures during the GST implementation transition, the Tribunal referenced relevant notifications and circulars to conclude that the late fee charges were unjustified. Emphasizing non-penalization for delays caused by system defects, the Tribunal allowed the appeal and waived the late fee charges, considering the complexities of complying with the new GST law during the transition period. en-us Fri, 25 Jun 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409009 The Tribunal set aside the late fee charges imposed on the appellant for delay in filing bills of entry during the transition period of GSTIN registration. Acknowledging the challenges faced by importers/exporters due to technical difficulties and system failures during the GST implementation transition, the Tribunal referenced relevant notifications and circulars to conclude that the late fee charges were unjustified. Emphasizing non-penalization for delays caused by system defects, the Tribunal allowed the appeal and waived the late fee charges, considering the complexities of complying with the new GST law during the transition period. Case-Laws Customs Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409009