https://www.taxtmi.com/caselaws?id=801527 General penalty under the CGST and UPGST Acts was unsustainable where the return had been furnished, tax liability discharged and applicable late fee paid. The penalty also exceeded the maximum limit prescribed under the UPGST Act. The show-cause notice and penalty order were set aside on the grounds of completed compliance and breach of the statutory penalty ceiling. en-us Fri, 16 Oct 2026 00:00:00 +0530 Thu, 22 Oct 2026 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801527 General penalty under the CGST and UPGST Acts was unsustainable where the return had been furnished, tax liability discharged and applicable late fee paid. The penalty also exceeded the maximum limit prescribed under the UPGST Act. The show-cause notice and penalty order were set aside on the grounds of completed compliance and breach of the statutory penalty ceiling. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801527