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- Whether late fee is leviable due to delay in filing of returns after revocation of cancelled GST registration ?
Whether late fee is leviable due to delay in filing of returns after revocation of cancelled GST registration ?
TRT-2025-796
Issue Favourable to Tax Payer ?:- yes
Held - The question would be whether the late fee can be demanded from the appellant. Admittedly, the provision deals with a person, who fails to f.....