No Relief Against Late Filing Penalty, But GST Demands Sent Back for Reconsideration

Palani Ilanthirayan Vs Deputy Commercial Tax Officer (Madras High Court) The writ petition before the Madras High Court challenged four separate orders passed under Sections 73 and 74 of the GST enactments for the tax period 2019–2020. These orders arose from different show cause notices and resulted in varied demands, including penalties, tax, and interest. In one order dated 28 August 2024, a general penalty of ₹50,000 was imposed for delayed filing of returns without levying late fees under Section 47. The Court found no infirmity in this order and dismissed the challenge to it, holding...