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, 2017 read with Rule 68 of the Goods and Services Tax Rules. The appellant also relied upon paragraph 4 of Circular No.129/19-GST dated 24.12.2019 issued by the Central Board of Indirect Taxes and Customs, contending that the amounts imposed towards late fee under the Tamil Nadu Goods and Services Tax Act were liable to be interfered with.
The learned Single Judge observed that the dispute related to the assessment year 2021-2022 and that the appellant had not filed the return within a period of three years. The Single Judge held that even if a notice in Form GSTR-3A had been issued under Rule 68, the appellant would nevertheless be liable to pay the late fee under Section 47(2) of the Act. It was noted that a registered person who fails to furnish the return required under Section 44 by the due date is liable to pay a late fee of ₹100 per day during the period of default, subject to the prescribed maximum linked to the turnover in the State or Union Territory. On that basis, the writ petition was dismissed.
