Madras HC Orders Reconsideration of Late Fee & Penalty for GST Non-compliance

Prakash Fabricators & Electricals Vs Assistant Commissioner (ST)(FAC) (Madras High Court)

In a recent ruling, the Madras High Court addressed a petition filed by Prakash Fabricators & Electricals against an order imposing a late fee and penalty for failing to file annual returns and a reconciliation statement on time. The court set aside the impugned order and remanded the matter for reconsideration, offering the petitioner an opportunity to contest the charges on their merits. This article delves into the details of the case, the court’s observations, and the implica

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