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HomeGSTGST General Penalty For Delayed Annual Return Not Sustainable When  Late Fee...

GST General Penalty For Delayed Annual Return Not Sustainable When  Late Fee Already Been Paid: Madras HC

GST

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By Mariya Paliwala
Madras HC

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The Madras High Court has set aside the levy of general penalty imposed under Section 125 of the GST enactments on Tvl. Platinum Marketing, holding that such a penalty cannot be sustained when late fee has already been paid under a concessional notification for delayed filing of annual returns. The bench Justice C. Saravanan has…

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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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