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HomeGSTNo General Penalty U/s 125 Once Late Fee Is Payable On Belated...

No General Penalty U/s 125 Once Late Fee Is Payable On Belated GSTR-9 Filing: Madras HC

GST

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By Mariya Paliwala
No general penalty U/s 125 Once Late Fee Is Payable On Belated GSTR-9 Filing: Madras HC

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The Madras High Court has held that once a registered person is liable to pay “late fee” under Section 47 of the GST enactments for belated filing of annual return in Form GSTR-9, the tax authorities cannot invoke the general penalty provision under Section 125 of the GST laws for the very same default. The…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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