No General GST Penalty as Late Fee Already Paid for Delayed Annual Return

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 ...