https://www.taxtmi.com/caselaws?id=799077 GST penalties for non-compliance cannot exceed the statutory maximum where returns have been filed and applicable late fees paid. The aggregate penalty exceeded the limit prescribed under the Uttar Pradesh Goods and Services Tax Act, 2017, despite regularisation of the filing default through returns and late fees. The show-cause notice and penalty order were set aside, relieving the assessee from the excessive penalty. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799077 GST penalties for non-compliance cannot exceed the statutory maximum where returns have been filed and applicable late fees paid. The aggregate penalty exceeded the limit prescribed under the Uttar Pradesh Goods and Services Tax Act, 2017, despite regularisation of the filing default through returns and late fees. The show-cause notice and penalty order were set aside, relieving the assessee from the excessive penalty. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799077