Madras High Court
For revenue
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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.
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 petitioner failed to furnish annual return in Form GSTR-9 by due date, statutory late fee under section 47 was attracted, as it applies to both belated filing and non-filing, making the imposition of late fee and penalty valid and argument that late fee is not leviable for non-filing, untenable. GST: Where taxpayer failed to furnish annual return in Form GSTR-9 and was levied both late fee and general penalty, since no separate penalty was prescribed for such non-filing, general penalty under section 125 was applicable in addition to late fee, so levy of both was justified and challenge by taxpayer was rejected