The ruling in brief
Where petitioner was subjected to late fee and general penalty for delayed filing of annual returns, imposition of late fee for delay of 712 days was sustained, however general penalty under section 125 could not be imposed after levy of late fee in view of Ms. Kandan Hardware Mart v. Asstt. Commissioner (ST) (FAC) [2026] aside to extent of penalty
Provisions considered
Section 125 of Central Goods and Services Tax Act, 2017/ Tamil Nadu Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.