Case LawW.P.(MD)No. 7794 of 2026
Tvl. Madhu Agencies Vs State Tax Officer
- Court:
- High Court
- Bench:
- Madras
- Date:
- April 15, 2026
- Type:
- Writ Petition
- Members:
- D.BHARATHA CHAKRAVARTHY
Subject
Non-Filing of GSTR-9C with GSTR-9 Attracts Late Fee Under Section 47 of GST Act
ReturnsLate Fee
Summary
The Madras High Court dismissed a writ petition challenging the levy of late fees for delayed filing of Form GSTR-9C, the reconciliation statement. The Court held that non-filing of Form GSTR-9C, when mandatory for taxpayers with turnover exceeding R…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Whether a late fee can be levied under Section 47 of the Central/Tamil Nadu Goods and Services Tax Act, 2017 for non-filing of Form GSTR-9-C within time is the question raised in the instant writ petition. 2. The writ petition challenges the impugned order of assessment dated 04.12.2025, passed under Section 73 of the Tamil Nadu Goods and Servic…