Late fee leviable for non-filing of GSTR-9 return even after expiry of three years from due date

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

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