https://www.taxtmi.com/forum/issue?id=120345 Imposition of a general penalty under Section 125 for delayed GSTR-3B where a statutory late fee under Section 47 has been levied and paid is objectionable: absent fraud, gross negligence, or deliberate contravention, a further penalty amounts to overlapping punishment; penalties must be reasonable, proportionate and consistent with natural justice. Judicial authorities have held that where the late fee operates, a separate general penalty is not correct and may be contested. en-us Tue, 12 Aug 2025 20:19:36 +0530 Fri, 22 Aug 2025 12:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120345 Imposition of a general penalty under Section 125 for delayed GSTR-3B where a statutory late fee under Section 47 has been levied and paid is objectionable: absent fraud, gross negligence, or deliberate contravention, a further penalty amounts to overlapping punishment; penalties must be reasonable, proportionate and consistent with natural justice. Judicial authorities have held that where the late fee operates, a separate general penalty is not correct and may be contested. Discussion-Forum GST Tue, 12 Aug 2025 20:19:36 +0530 https://www.taxtmi.com/forum/issue?id=120345