https://www.taxtmi.com/forum/issue?id=118649 The taxpayer filed GSTR 3B after a notice, paid tax with interest and late fees, but received a penalty under section 125. Defences include that the penalty is discretionary not mandatory, a hearing is required before imposition, payment of tax with interest and fees mitigates the need for penalty, and portal requirements forcing upfront cash payment exceed statutory prescription. Arguments also rely on pre GST precedents that late payment without mala fide intent is mitigating and recommend raising these and seeking appellate relief and stays against recovery. en-us Mon, 17 Jul 2023 02:47:13 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118649 The taxpayer filed GSTR 3B after a notice, paid tax with interest and late fees, but received a penalty under section 125. Defences include that the penalty is discretionary not mandatory, a hearing is required before imposition, payment of tax with interest and fees mitigates the need for penalty, and portal requirements forcing upfront cash payment exceed statutory prescription. Arguments also rely on pre GST precedents that late payment without mala fide intent is mitigating and recommend raising these and seeking appellate relief and stays against recovery. Discussion-Forum GST Mon, 17 Jul 2023 02:47:13 +0530 https://www.taxtmi.com/forum/issue?id=118649