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.
1 ruling found
Madras High Court
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