Tvl. Jainsons Castors & Industrial Products Vs Assistant Commissioner (ST)
Date: February 3, 2025
Subject Matter
General Penalty u/s 125 is not applicable when late fee u/s 47 is already levied (late fee serves as a penalty)
Summary
This Writ Petition was filed to challenge a show cause notice issued to the petitioner under Section 73 of the TNGST Act, 2017, regarding penalties for late filing of the annual return. The petitioner argued that they were only liable for late fees a…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed by the petitioner seeking to call for the records of the respondent in Form GST DRC-07 with Reference No.ZD330724295618W dated 24.07.2004 passed under Section 73 of the TNGST Act, 2017, and quash the same. 2. Learned counsel appearing for the petitioner would submit that, as per Section 47 of the TNGST Act, 2017…