Andhra Pradesh High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Andhra Pradesh High Court
Where registered dealer failed to file GSTR-3B for March 2025 and assessment was completed under Section 62, but subsequently filed the return with late fee and interest, assessment order was deemed withdrawn as per Section 62(2) and consequential proceedings were revoked, though liability for interest and late fee remained
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