NKR Traders Vs State Tax Officer (Madras High Court)
Date: May 20, 2026
Subject Matter
General Penalty Under Section 125 Not Imposable When Specific Late Fee Under Section 47 Applies
Summary
The High Court has set aside the imposition of a general penalty under Section 125 of the GST Acts on the petitioner for not filing returns for the Financial Year 2020-2021. The Court held that a general penalty cannot be imposed when a specific pena…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard both sides. 2. The learned counsel for the petitioner states that for not filing the returns for the Financial Year 2020-2021, the petitioner has already been imposed with the Late Fee penalty under Section 47 of the TNGST Act, 2017 for the year 2020-21. Hence, the first respondent cannot impose the General Penalty under Section 125 of the…