https://www.taxtmi.com/caselaws?id=802351 General penalties under the Uttar Pradesh Goods and Services Tax Act, 2017 cannot exceed the statutory maximum. The return had been filed and the late fee paid, but the general penalty imposed in connection with the return exceeded that limit. The show cause notice and penalty order were quashed in favour of the assessee. en-us Wed, 28 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802351 General penalties under the Uttar Pradesh Goods and Services Tax Act, 2017 cannot exceed the statutory maximum. The return had been filed and the late fee paid, but the general penalty imposed in connection with the return exceeded that limit. The show cause notice and penalty order were quashed in favour of the assessee. Case-Laws GST Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802351