Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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 4798
Join Channel
TaxTMI 
