2026 (10) TMI 1466

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....n'ble Shekhar B. Saraf And Hon'ble Amitabh Kumar Rai JJ. For the Petitioner(s) : Vikas Singh, Raja Babu Gupta For the Respondent(s) : C.S.C. ORDER 1. Heard Shri Vikas Singh, learned counsel for the petitioner and Shri Sanjay Sarin, learned Additional Chief Standing Counsel appearing on behalf of State-respondents. 2. This is a writ petition under Article 226 of the Constitut....

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....eclaring that the alleged delayed/non-filing of GSTR-3B for September, 2024 being a return-filing default specifically governed by the statutory provisions relating to filing of returns and late fee, could not have been mechanically subjected to the residuary penalty under Section 125 of the CGST/UPGST Act, 2017." 3. It is to be noted that the petitioner has already filed his return and has pai....