The Kerala High Court has quashed the order demanding a late fee for delay in filing GSTR-9C.The bench of Justice Murali Purushothaman relied on the decision of Kerala High Court in the case of Anishia Chandrakanth v. the Superintendent, Central Tax & Central Excise, in which it was held that in view of Notification No. 07/2023-Central Tax and Notification No. 25/2023, there appears to be...