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

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

90% Late Fee Waiver Under CCFS-2026: MCA Opens 3-Month Window to Clear Backlog & Avoid Prosecution

The Ministry of Corporate Affairs (MCA) has launched the Companies Compliance Facilitation Scheme, 2026...

No GST Recovery Before Appeal Period Ends: Bombay High Court

The Bombay High Court has held that recovery proceedings cannot be initiated by the...

GST on Silver: Rates, HSN Codes, Calculation & Impact Explained

Before the implementation of the Goods and Services Tax (GST), the taxation system on...

More like this

90% Late Fee Waiver Under CCFS-2026: MCA Opens 3-Month Window to Clear Backlog & Avoid Prosecution

The Ministry of Corporate Affairs (MCA) has launched the Companies Compliance Facilitation Scheme, 2026...

No GST Recovery Before Appeal Period Ends: Bombay High Court

The Bombay High Court has held that recovery proceedings cannot be initiated by the...