https://www.taxtmi.com/forum/issue?id=120263 The dispute concerns a single consolidated notice demanding late fee for late filing of GSTR 1 returns across multiple financial years and whether such consolidated multi year demands and recovery are legally valid absent a specific CBIC notification prescribing the date from which the fee is payable. Commentary notes the late fee is payable, while some decisions favour taxpayers on consolidation challenges and courts may remit for de novo adjudication. en-us Fri, 18 Jul 2025 11:43:36 +0530 Sun, 20 Jul 2025 16:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120263 The dispute concerns a single consolidated notice demanding late fee for late filing of GSTR 1 returns across multiple financial years and whether such consolidated multi year demands and recovery are legally valid absent a specific CBIC notification prescribing the date from which the fee is payable. Commentary notes the late fee is payable, while some decisions favour taxpayers on consolidation challenges and courts may remit for de novo adjudication. Discussion-Forum GST Fri, 18 Jul 2025 11:43:36 +0530 https://www.taxtmi.com/forum/issue?id=120263