High Court of Madras8 July 2026

Tvl. New Shivsakthi Traders v. Assistant Commissioner (ST)

For revenue

W.A.(MD) NO. 956 OF 2026

The ruling in brief

Where registered person failed to file annual return for period in dispute and was levied late fee, mere non- issuance of notice in Form GSTR-3A or non-adherence to SOP Circular did not nullify statutory obligation to file returns within prescribed schedule, thus imposition of late fee for non-filing of return was sustained and dismissal of writ appeal was upheld

Provisions considered

Section 47, read with sections 44 and 46, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 68 of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Tvl. New Shivsakthi Traders v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Tvl. New Shivsakthi Traders v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Read the full analysis

Tvl. KPK fuel services v. State Tax Officer

Md Qamaruddin Khan v. YRK Constructions

PBS Traders v. Assistant State Tax Officer

Read the full analysis