New Shivsakthi Traders Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that levy of late fee under section 47(2) of the Tamil Nadu Goods and Services Tax Act, 2017 is upheld for non-filing of annual return in Form GSTR-9 for F.Y. 2021-2022 after expiry of period of three years from due date of furnishing of said return.
Facts- The petitioner has filed the present writ petition challenging the impugned order dated 17.04.2025 passed under Section 73(1) of the Tamil Nadu Goods and Services Tax Act, 2017, for the tax period between 2021-2022. The impugned order has been preceded by a show cause notice dated 06.12.2024, calling upon the petitioner to show cause as to why late fee u/s. 47(2) of the Tamil Nadu Goods and Services Tax Act, 2017 should not be imposed for the violation of Section 44 read with Rule 80 of the Tamil Nadu Goods and Services Tax Act, 2017 for the aforesaid tax period.
Conclusion- The petitioner has not come forward to file the return within three years. Even if notice in GSTR 3 was issued to the petitioner to file a return in GSTR 3A as per Rule 68 of the respective Goods and Services Tax Rules the petitioner would still be liable to pay late fee under Section 47 (2) of the Act, as per which any registered person who fails to furnish the return required under Section 44 of the Act by the due date shall be liable to pay a late fee of Rs.100 for every day during which such failure continuous subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory.
