https://www.taxtmi.com/caselaws?id=792718 Late fee under the GST enactments could not be levied beyond the capped amount where returns were filed within the amnesty window, and a separate general penalty under Section 125 was not sustainable when late-fee consequences already applied. On that basis, the impugned demand was set aside to the extent it exceeded the permissible cap and imposed general penalty. The petitioner was directed to pay the admitted tax liability within the time granted, and attachment and coercive proceedings were to remain in abeyance in accordance with the directions issued. en-us Wed, 15 Apr 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792718 Late fee under the GST enactments could not be levied beyond the capped amount where returns were filed within the amnesty window, and a separate general penalty under Section 125 was not sustainable when late-fee consequences already applied. On that basis, the impugned demand was set aside to the extent it exceeded the permissible cap and imposed general penalty. The petitioner was directed to pay the admitted tax liability within the time granted, and attachment and coercive proceedings were to remain in abeyance in accordance with the directions issued. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792718