Tvl R P G Traders Vs State Tax Officer
Date: December 11, 2025
Subject Matter
General Penalty under Section 125 Inapplicable When Late Fee Levied under Section 47
Summary
The High Court has partially allowed the writ petition, setting aside the general penalty levied under Section 125 of the TNGST Act, 2017. The Court ruled that such a penalty is not applicable when late fees have already been imposed under Section 47…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is filed challenging the impugned order passed by the 1 st respondent vide his order in GSTIN 33AKSPG5898G1ZL/2020-21 dated 26-02-2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the 2 nd respondent to defreeze the Saving bank account No 3…