Tvl. Madhu Agencies Vs State Tax Officer (Madras High Court)
The present writ petition before the Madras High Court examined whether a late fee under Section 47 of the Central/Tamil Nadu Goods and Services Tax Act, 2017 could be levied for delayed filing of the reconciliation statement in Form GSTR-9C.
The petitioner challenged an assessment order dated 04.12.2025 issued under Section 73 of the TNGST Act, which imposed a late fee of Rs.1,69,400/- (Rs.84,700/- each under SGST and CGST) for delayed filing of Form GSTR-9C. For the assessment year 2021–2022, the due date for filing the annual return (Form GSTR-9) was 31.12.2022. The petitioner filed the return with a delay of 13 days on 13.01.2023 and paid the applicable late fee for that delay. However, since the petitioner’s turnover exceeded Rs.5 crores, filing of a reconciliation statement in Form GSTR-9C was required along with the annual return. This statement was filed only on 09.05.2025, leading the authorities to treat the return as incomplete until that date and levy additional late fees.
The petitioner contended that Section 47 permits late fees only for delay in filing the annual return under Section 44 and not for delay in filing the reconciliation statement. It was further argued that the requirement to file GSTR-9C arises from Rule 80(3) of the TNGST Rules, not directly from Section 44, and therefore non-compliance with the Rule cannot attract late fees under Section 47. The petitioner also relied on an amnesty scheme and a Kerala High Court judgment to argue against the levy.
