SVR Developers Vs Assistant Commissioner (FAC)
Date: April 14, 2026
Subject Matter
Taxpayers Not Liable for General Penalty Under Section 125 if Late Fee Paid for GSTR-9 Returns
Summary
The writ petition is allowed , setting aside the general penalty imposed under Section 125 of the GST Acts and limiting the late fee under Section 47 to Rs.10,000/- each under CGST and SGST. This decision follows a precedent extending amnesty notific…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mrs.K.Vasanthamala, learned Government Advocate takes notice for 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 Government Advocate for Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order Impugned…