Court Upholds Section 47 of CGST Act 2017; Dismisses Petition on Late Fees as Penalty Claim.
Case-Laws
GST
Constitutional validity of section 47 of the CGST Act, 2017 – Levy of late-fees – principal contentions of the petitioners are that the Government is trying to recover penalty in the guise of late fee charges – Petition dismissed since the, the petitioners who are themselves active tax consultants and tax practitioners, not the person who suffered the penalty.
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