Tvl.Platinum Marketing Vs Assistant Commissioner (ST) FAC
Date: February 5, 2026
Subject Matter
General Penalty Under Section 125 Not Leviable When Late Fee Already Paid for Annual Return Default
Summary
The High Court has allowed the writ petition, setting aside the imposition of a general penalty under Section 125 of the GST enactments. The Court held that when a late fee under Section 47 has already been paid for the non-filing of Annual Returns,…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent. 3. The Petitioner is before this Court against the impugned order…