Madras High Court
For revenue
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.
3 rulings found
Madras High Court
Where petitioner challenged order imposing penalty for non-maintenance of records relying on section 47 that penalty under Section 122 could not be imposed after levying late fee thereunder, since section 47 pertains to belated filing of returns and section 122 prescribes penalty in respect of several matters including non- maintenance of books of accounts, there was no infirmity in order warranting interference and writ petition was to be dismissed
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