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Madras HC Upholds both GST Late Fee & Penalty for Non-Filing of GSTR-9
Case Law Details
- Case Name
- Tvl. KPK Fuel Services Vs State Tax officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. KPK Fuel Services Vs State Tax officer (Madras High Court)
The Madras High Court considered a challenge to an order dated 13.12.2023 imposing late fee and penalty for failure to file the annual return in Form GSTR-9. The petitioner argued that the time limit for filing the annual return for the financial year 2017-18 was three years from the due date of furnishing the return and contended that the impugned order incorrectly recorded that the return had been filed on 07.12.2022. It was further argued that a late fee could be levied only for belated filing and not for non-filing of returns....
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