GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed records.

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....Late fee for belated filing of specified GST returns operates separately from the penalty for failure to keep, maintain or retain prescribed books of account and documents. Levy of late fee therefore does not bar an independent penalty for non-maintenance of records relating to production, manufacture, supplies, stock, input tax credit and output tax details. The High Court found no infirmity in the penalty order, dismissed the writ petition, and sustained the penalty for failure to maintain prescribed records.....