Madras HC Upholds GST Late Fee for Delayed Return Filing

Tvl. New Shivsakthi Traders Vs Assistant Commissioner (ST) (Madras High Court) The Madras High Court heard a writ appeal challenging the order of the learned Single Judge dated 20.08.2026, whereby the writ petition against an assessment 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 2020 and 2022, had been dismissed. Before the writ Court, the appellant contended that the impugned proceedings were initiated without issuing a notice in Form GSTR-3A under Section 46 of the Tamil Nadu Goods and Services Tax Act, 201...