https://www.taxtmi.com/caselaws?id=796345 Late fee for failure to file GST returns may be assessed and demanded under Section 73 read with Section 47 of the Central and State GST Acts. The text states that, for the relevant tax period, returns were not filed and a show-cause notice preceded assessment of tax and late-fee liability. Section 47 specifically authorises late fee for non-filing of returns, and no jurisdictional defect in the demand notice was identified. The demand was therefore described as validly made against the assessee. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796345 Late fee for failure to file GST returns may be assessed and demanded under Section 73 read with Section 47 of the Central and State GST Acts. The text states that, for the relevant tax period, returns were not filed and a show-cause notice preceded assessment of tax and late-fee liability. Section 47 specifically authorises late fee for non-filing of returns, and no jurisdictional defect in the demand notice was identified. The demand was therefore described as validly made against the assessee. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796345