{"id":77074,"date":"2026-10-22T11:41:23","date_gmt":"2026-10-22T11:41:23","guid":{"rendered":""},"modified":"2026-10-22T11:41:23","modified_gmt":"2026-10-22T11:41:23","slug":"statutory-cap-on-general-gst-penalties-requires-quashing-excess-penalties-despite-return-filing-and-late-fee-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77074","title":{"rendered":"Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment."},"content":{"rendered":"<p>Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.<br \/>Case-Laws<br \/>GST<br \/>General penalty imposed after a return was filed and statutory late fee paid cannot exceed the maximum limit under the U.P. GST Act. The return had been filed and the late fee paid in accordance with law. As the penalty exceeded that statutory cap, the show-cause notice and penalty order were quashed and set aside. The writ petition was disposed of.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105306\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.Case-LawsGSTGeneral penalty imposed after a return was filed and statutory late fee paid cannot exceed the maximum limit under the U.P&#8230;.<\/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-77074","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77074","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=77074"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77074\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77074"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77074"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}