https://www.taxtmi.com/caselaws?id=796759 Penalties under the Uttar Pradesh Goods and Services Tax Act, 2017 cannot exceed the statutory maximum where returns have been filed and applicable late fees paid. The aggregate penalty imposed beyond that limit was invalid. The penalty order and show-cause notice were quashed, resolving the issue in favour of the assessee. en-us Thu, 06 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796759 Penalties under the Uttar Pradesh Goods and Services Tax Act, 2017 cannot exceed the statutory maximum where returns have been filed and applicable late fees paid. The aggregate penalty imposed beyond that limit was invalid. The penalty order and show-cause notice were quashed, resolving the issue in favour of the assessee. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796759