Kandan Hardware Mart Vs Assistant Commissioner (ST) (FAC)
Date: January 1, 2026
Subject Matter
GST Amnesty Scheme Benefit Extends to Prior Annual Return Filers; General Penalty Inapplicable with Late Fee
Summary
The Madras High Court has allowed the writ petitions, holding that the GST amnesty scheme for late filing of annual returns (Notification No. 7/2023-Central Tax as amended by 25/2023-Central Tax) must be extended to taxpayers who filed their returns…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this Common Order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the respective Petitioners have challenged the levy of “Late Fee” under Section 47 of the respective GST Enactments and / or “Penalty” under Section 125 of the respective GST Enactments or both. 3. The details of the impugned Assessment Orders and S…