General Section 125 Penalty Not Applicable Where Specific GST Late Fee Exists: Madras HC

Tvl R P G Traders Vs State Tax Officer (Madras High Court)

The Madras High Court examined a writ petition challenging an order passed by the State Tax Officer for the assessment year 2020–21, by which late fees and a general penalty were imposed for failure to file annual returns under the GST law, and the petitioner’s bank account was frozen. The petitioner contended that under Section 47 of the Tamil Nadu GST Act, 2017, only late fees could be levied for delayed filing of annual returns and that the imposition of a general penalty under Section 125 was impermissible once late

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