GST General Penalty Invalid Due to Prior Levy of Section 47 Late Fee: Madras HC

Kalanther Madeena Textiles Vs Deputy Commissioner (CT) (Madras High Court) In Kalanther Madeena Textiles Vs Deputy Commissioner (CT), the Madras High Court examined the legality of imposing both general penalty under Section 125 and late fee under Section 47 of the GST enactments for failure to file annual returns (GSTR-9/GSTR-9C) for FY 2018–19. The petitioner had neither filed the annual return within the prescribed period nor responded to the show cause notice issued prior to the impugned order. Consequently, an order was passed imposing both late fee and general penalty. During the heari...