Case Law Details
Case Name : Tvl. Jainsons Castors & Industrial Products Vs Assistant Commissioner (ST) (Madras High Court)
Appeal Number : W.P. No. 36614 of 2024
Date of Judgement/Order : 04/02/2025
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Tvl. Jainsons Castors & Industrial Products Vs Assistant Commissioner (ST) (Madras High Court)
Summary: The Madras High Court addressed a writ petition challenging the penalty imposed by the Assistant Commissioner (ST) under the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The petitioner argued that only a late fee under Section 47 could be levied for the delayed filing of returns and that a general penalty under Section 125 was inapplicable. Additionally, they contended that no prior notice was issued as required under Section 46 before the penalty pro
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Author Bio
in this case, annual return has been filed and hence late fee has been worked and imposed as penalty in terms of section 47, quashing general penalty under section 125. What would be the scenario, if the annual return is not filed and late fee demanded in drc-07 based on the turnover? Assuming that if the turnover basis late fee is paid, can the tp be waived from filing the annual return?, when he files, the system will automatically work out the late, resulting in double payment of penalty of late fee. Whether to pay the late fee and not filing or filing and pay late fee on actual basis and challenge the turnover late fee in appeals?