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GST General Penalty Set Aside as Late Fee Was Already Imposed: Madras HC

Case Law Details

Case Name
Caussa Tec Solutions Pvt. Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
Date of Judgement/Order
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Caussa Tec Solutions Pvt. Ltd. Vs Assistant Commissioner (ST) (Madras High Court) The Madras High Court considered a writ petition challenging an order dated 26.11.2025 by which a show cause notice issued in DRC-01 on 03.01.2025 had been confirmed due to the petitioner’s failure to submit a reply or appear for multiple personal hearings. The department had issued the original notice and subsequently sent three reminders along with opportunities for personal hearing. Since no response was received from the taxpayer, the authority concluded that there was no contention to be raised and passed ...
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