https://www.taxtmi.com/forum/issue?id=118297 The dispute concerns whether a statutory late fee for delayed annual return filing and a separate discretionary general penalty may both be imposed for the same omission. The late fee operates as a per-day compliance charge capped by turnover and functions as punitive; the general penalty is a maximum-capped, fact-sensitive sanction imposed at the officer's discretion for non-filing. Commentators emphasise the principle against double punishment and advise that penalties should target non-filing, while delayed filing should attract only the late fee, recommending challenge where both are concurrently levied. en-us Thu, 22 Dec 2022 18:55:50 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118297 The dispute concerns whether a statutory late fee for delayed annual return filing and a separate discretionary general penalty may both be imposed for the same omission. The late fee operates as a per-day compliance charge capped by turnover and functions as punitive; the general penalty is a maximum-capped, fact-sensitive sanction imposed at the officer's discretion for non-filing. Commentators emphasise the principle against double punishment and advise that penalties should target non-filing, while delayed filing should attract only the late fee, recommending challenge where both are concurrently levied. Discussion-Forum GST Thu, 22 Dec 2022 18:55:50 +0530 https://www.taxtmi.com/forum/issue?id=118297