Case LawWP No. 9806 of 2025
Kalanther Madeena Textiles Vs Deputy Commissioner (CT)
- Court:
- High Court
- Bench:
- Madras
- Date:
- February 3, 2026
- Type:
- Writ Petition
- Members:
- C. SARAVANAN
Subject
General Penalty Under Section 125 Not Leviable If Late Fee Under Section 47 is Already Imposed
PenaltyLate Fee
Summary
The writ petition is partly allowed , setting aside the general penalty imposed under Section 125 of the GST Enactments. The Court held that a general penalty cannot be levied when a late fee under Section 47 has already been imposed for the failure…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this writ petition, the petitioner has challenged the impugned order dated 28.02.2023, whereby the petitioner was imposed with penalty under Section 125 of the respective GST Enactments, 2017 and late fee under Section 47 of the respective GST Enactments, 2017 on account of the petitioner’s failure to file a Annual return in Form GSTR-9 / For…