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of HC dismissed the writ petition and upheld the impugned order, holding the petitioner liable for late fees under Section 47(2) of the TN GST Act for failure to furnish the annual return (GSTR-9) for AY 2021-22 in violation of Section 44 read with Rule 80. The court found no merit in the challenge, noting the petitioner did not file the return within three years; issuance of a notice under Rule 68/GSTR-3A did not obviate liability. The petitioner remains liable to pay late fee calculated at Rs.100 per day subject to the statutory ceiling of one quarter percent of turnover, and the petition is dismissed.
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