GSTR-1 Late Fee Collection Post Expiry of SCN Due Date under Section 73 - Goods and Services Tax - GST

With the due date for issuing SCNs under Section 73 of the CGST Act, 2017 having expired for FY 2018-19 to FY 2020-21 , can the department still demand late fees for delayed GSTR-1 filings for these periods ? Key considerations: Limitation Under Section 73 The prescribed three-year time limit for issuing notices has lapsed. Can a demand for late fees under Section 47 still be enforced beyond this period? Notification No. 74/2019-Central Tax, dated 26.12.2019 Whether taxpayers who filed GSTR-1 within the extended due date (i.e., before 17.01.2020) can claim shelter under this notification for waiver or non-applicability of late fees? Legal Position Precedents Has any CBIC clarification or judicial ruling addressed whether late fees can be demanded after the statutory time limit under Section 73 has expired ? Seeking expert opinion on whether GSTR-1 late fees for FY 2018-19 to FY 2020-21 can still be legally demanded post-expiry of the SCN limitation period and if relief can be claimed under Notification No. 74/2019 .