47 (1)

Late fee under Section 47(2) of CGST Act, though termed a fee, is penal in nature | Once late fee is levied, general penalty under Section 125 cannot also be imposed – Kandan Hardware Mart Vs. Assistant Commissioner (ST) (FAC), Park Town Assessment Circle – Madras High Court

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Late fee under Section 47(2) of CGST Act, though termed a fee, is penal in nature | Once late fee is levied, general penalty under Section 125 cannot also be imposed – Kandan Hardware Mart Vs. Assistant Commissioner (ST) (FAC), Park Town Assessment Circle – Madras High Court Read Post »

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