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1 ruling found

Madras High Court8 Jul 2026
For revenue
Tvl. New Shivsakthi Traders v. Assistant Commissioner (ST)
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

Tvl. New Shivsakthi Traders v. Assistant Commissioner (ST)