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Late Fee applies for GSTR-9C Delay as It Forms Part of Annual Return: Madras HC
Case Law Details
- Case Name
- Tvl. Madhu Agencies Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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 re...
