{"id":72100,"date":"2025-07-23T08:29:41","date_gmt":"2025-07-23T02:59:41","guid":{"rendered":""},"modified":"2025-07-23T08:29:41","modified_gmt":"2025-07-23T02:59:41","slug":"high-court-quashes-penalty-for-delayed-gstr-3b-filing-under-section-39-orders-fresh-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72100","title":{"rendered":"High Court Quashes Penalty for Delayed GSTR-3B Filing Under Section 39, Orders Fresh Adjudication"},"content":{"rendered":"<p>High Court Quashes Penalty for Delayed GSTR-3B Filing Under Section 39, Orders Fresh Adjudication<br \/>Case-Laws<br \/>GST<br \/>The High Court set aside the impugned order which upheld the demand and penalty solely on the ground of delayed filing of GSTR-3B returns for FY 2017-18 to 2020-21 under Section 39 of the GST Act. Without adjudicating on the merits, the matter was remanded to the Superintendent, CGST &#038; Central Excise Range-I, Division Ratlam for fresh adjudication in light of changed circumsta<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90826\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Quashes Penalty for Delayed GSTR-3B Filing Under Section 39, Orders Fresh AdjudicationCase-LawsGSTThe High Court set aside the impugned order which upheld the demand and penalty solely on the ground of delayed filing of GSTR-3B returns for FY 2<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72100","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72100"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72100\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}