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No General GST Penalty as Late Fee Already Paid for Delayed Annual Return
Case Law Details
- Case Name
- Tvl.Platinum Marketing Vs Assistant Commissioner (ST) FAC (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. Platinum Marketing Vs Assistant Commissioner (ST) FAC (Madras High Court)
The writ petition was filed challenging an order dated 17.04.2024 confirming a proposal in a Show Cause Notice dated 06.01.2023. The petitioner had been imposed a general penalty of ₹50,000 (₹25,000 each under SGST and CGST) under Section 125 of the respective GST enactments, along with late fee under Section 47, for non-filing of Annual Return in GSTR-9/GSTR-9C within the statutory due date. However, the proposal relating to late fee was dropped since the petitioner opted to pay a reduced late fee of ₹20,000 ...
