Late Fee charges ——– The petitioner challenged the late fee charges for filing returns. The difference between the amount already paid and which ought to have been paid comes to Rs.19,725/- for CGST as well as RGST. The court observed that the counsel for the petitioner did not dispute a detail computation provided by the department. In other words he agreed that at the relevant time late fee charges for filing the returns late were not correctly computed and what is now computed is a correct calculation.

Held that:- The Hon’ble High Court dismissed the petition.