https://www.taxtmi.com/caselaws?id=431924 HC ruled that late fees cannot be imposed on a registered dealer whose registration was incorrectly cancelled. The court found the demand for late fees under Section 47 of the GST Act unwarranted, as the initial registration cancellation was factually incorrect. The HC restrained respondents from levying late fees and directed assistance in filing returns without penalty. en-us Thu, 22 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431924 HC ruled that late fees cannot be imposed on a registered dealer whose registration was incorrectly cancelled. The court found the demand for late fees under Section 47 of the GST Act unwarranted, as the initial registration cancellation was factually incorrect. The HC restrained respondents from levying late fees and directed assistance in filing returns without penalty. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431924