Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Kerala High Court Quashes Order Demanding Late Fee For Delay In Filing GSTR-9C
The Kerala High Court ruled that demanding late fees for delayed filing of GSTR-9C without notice is unjust. The court emphasized that taxpayers must be given an opportunity to rectify before levying penalties. The decision aims to uphold fairness and procedural justice in GST compliance matters. This judgment underscores the importance of adherence to due process in tax enforcement.