https://www.taxtmi.com/caselaws?id=780378 HC quashed the impugned order imposing higher penalty under Section 47(2) for non-filing of the annual GSTR-09 for 2020-21, noting the statutory three-year limitation and Rule 80(1A) deadline. Recognising Supreme Court guidance that penalties for technical or venial breaches should be moderated and that late fee under Section 47 is venial when Sub-s. (2) is invoked, the HC remitted the matter to the respondent to pass a fresh order after giving due notice and to levy a lesser penalty. Petition disposed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780378 HC quashed the impugned order imposing higher penalty under Section 47(2) for non-filing of the annual GSTR-09 for 2020-21, noting the statutory three-year limitation and Rule 80(1A) deadline. Recognising Supreme Court guidance that penalties for technical or venial breaches should be moderated and that late fee under Section 47 is venial when Sub-s. (2) is invoked, the HC remitted the matter to the respondent to pass a fresh order after giving due notice and to levy a lesser penalty. Petition disposed. Case-Laws GST Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780378