Madras High Court
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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
Madras High Court
Where both statutory late fee and general penalty were imposed for same delayed filing of returns, once specific late fee was prescribed and levied under law, imposition of general penalty for identical default was unwarranted and penalty orders were to be set aside while late fee remained intact
Madras High Court
Where statute prescribed late fee for delayed annual return, separate general penalty for same default was impermissible; late fee for 995-day delay was to be upheld, but penalty component was to be set aside as it would result in duplication of statutory consequence