https://www.taxtmi.com/caselaws?id=760563 Notifications granting a one-time amnesty waived late fee beyond the prescribed limit for belated GSTR-9 and GSTR-9C, where the returns were filed before the cut-off date. The Kerala HC applied the same notifications and treated continuation of late-fee notices for GSTR-9C filed before that date as unjust and unsustainable to that extent. On that basis, the demand was set aside insofar as it sought late fee for delayed filing of GSTR-9C, but no refund was allowed for any amount already paid above Rs. 10,000. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760563 Notifications granting a one-time amnesty waived late fee beyond the prescribed limit for belated GSTR-9 and GSTR-9C, where the returns were filed before the cut-off date. The Kerala HC applied the same notifications and treated continuation of late-fee notices for GSTR-9C filed before that date as unjust and unsustainable to that extent. On that basis, the demand was set aside insofar as it sought late fee for delayed filing of GSTR-9C, but no refund was allowed for any amount already paid above Rs. 10,000. Case-Laws GST Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760563