https://www.taxtmi.com/caselaws?id=446474 HC ruled that all assessees filing GSTR-9/9C for financial years up to 31.08.2023 must receive concessional late fee. The court found differential treatment between pre and post-04.2023 filers unconstitutional under Article 14, mandating uniform late fee waiver for eligible taxpayers across specified financial years. en-us Wed, 22 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446474 HC ruled that all assessees filing GSTR-9/9C for financial years up to 31.08.2023 must receive concessional late fee. The court found differential treatment between pre and post-04.2023 filers unconstitutional under Article 14, mandating uniform late fee waiver for eligible taxpayers across specified financial years. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446474