General GST Penalty Cannot Be Imposed When Late Fee Already Applies: Madras HC

Prajith Enterprises Vs State Tax Officer (Madras High Court) The case was decided by the Madras High Court in a writ petition challenging an order issued under the Goods and Services Tax (GST) enactments. The writ petition was disposed of at the stage of admission itself with the consent of both parties. The petitioner challenged an order dated 15 April 2025 issued in Form GST DRC-07 under Section 73 of the GST enactments for the tax period 2021–2022. The impugned order had been preceded by a show cause notice. Under this order, the respondent imposed late fee under Section 47(2) and a gener...