https://www.taxtmi.com/caselaws?id=470364 Post-inspection uploading of e-sugam does not cure statutory non-compliance where relief is based on a notification that had been superseded by later notifications. The notes state that reliance on a non-operative notification constitutes an error apparent on the face of the record. As penalty for the statutory breach is mandatory, post-inspection compliance does not justify deletion of the penalty. en-us Mon, 24 Feb 2025 00:00:00 +0530 Fri, 24 Jul 2026 21:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470364 Post-inspection uploading of e-sugam does not cure statutory non-compliance where relief is based on a notification that had been superseded by later notifications. The notes state that reliance on a non-operative notification constitutes an error apparent on the face of the record. As penalty for the statutory breach is mandatory, post-inspection compliance does not justify deletion of the penalty. Case-Laws VAT / Sales Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470364