https://www.taxtmi.com/caselaws?id=766453 HC held that delay in filing annual returns under Section 44 validly attracts late fee under Section 47(2) of the CGST Act, which independently governs default or belated filing of returns. The show cause notice issued under Section 47 read with Section 73 was found valid, and the authority was entitled to collect late fee for non-filing/late filing. However, HC held that imposition of an additional general penalty of Rs.50,000 under Section 125, in addition to late fee, was unsustainable and set it aside. The writ petition was partly allowed. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766453 HC held that delay in filing annual returns under Section 44 validly attracts late fee under Section 47(2) of the CGST Act, which independently governs default or belated filing of returns. The show cause notice issued under Section 47 read with Section 73 was found valid, and the authority was entitled to collect late fee for non-filing/late filing. However, HC held that imposition of an additional general penalty of Rs.50,000 under Section 125, in addition to late fee, was unsustainable and set it aside. The writ petition was partly allowed. Case-Laws GST Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766453