Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
