Constitutional validity of section 47 of the CGST Act, 2017 - Levy of late-fees - principal contentions...

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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