GST late fee for non-filing of annual return remitted for fresh consideration on merits after prior ruling

A GST assessment order imposed late fee for non-filing of the annual return, and the writ petition challenged that levy. Relying on an earlier decision on the same issue, the Madras High Court remitted the matter to the respondent for fresh consideration on merits, with due notice to be issued to the petitioner and a decision to be taken within three months.

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Outcome: The writ petition challenged a GST assessment order imposing late fee for non-filing of the annual return. Relying on an earlier decision covering the same issue, the Court remitted the matter to the respondent for fresh consideration on merits within three months, after issuing due notice to the petitioner.

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