https://www.taxtmi.com/caselaws?id=802353 Penalty under the general penalty provisions of the Central and Uttar Pradesh GST enactments is unjustified for belated filing of returns where the applicable statutory late fee has been paid and there is no finding of deliberate delay. The relevant conditions are payment of the late fee and the absence of a finding that the delay was deliberate. en-us Thu, 29 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802353 Penalty under the general penalty provisions of the Central and Uttar Pradesh GST enactments is unjustified for belated filing of returns where the applicable statutory late fee has been paid and there is no finding of deliberate delay. The relevant conditions are payment of the late fee and the absence of a finding that the delay was deliberate. Case-Laws GST Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802353