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    <title>2024 (10) TMI 1162 - KERALA HIGH COURT</title>
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    <description>SC upheld petitioner&#039;s challenge to late fee under CGST/KSGST Act. Court set aside demand in Ext.P3 and partially allowed relief by denying refund of late fee exceeding Rs. 10,000 already paid. Decision followed precedent from prior case W.P.(C) No.30644 of 2023, providing partial relief to the assessee.</description>
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      <description>SC upheld petitioner&#039;s challenge to late fee under CGST/KSGST Act. Court set aside demand in Ext.P3 and partially allowed relief by denying refund of late fee exceeding Rs. 10,000 already paid. Decision followed precedent from prior case W.P.(C) No.30644 of 2023, providing partial relief to the assessee.</description>
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