https://www.taxtmi.com/caselaws?id=784056 General penalty under s.125 CGST/SGST for failure to file annual returns was held inapplicable where late fee had already been levied under s.47, since s.125 operates only where no specific penalty/late fee is provided; consequently, the general penalty was quashed. On late fee under s.47(2), the HC held the authority erred in computing the statutory maximum separately for CGST and SGST; the permissible aggregate late fee had to be determined first and only then apportioned equally between CGST and SGST, resulting in a reduced late fee. The petitioner was directed to pay the corrected late fee, upon which the bank account was ordered to be defrozen. en-us Fri, 12 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784056 General penalty under s.125 CGST/SGST for failure to file annual returns was held inapplicable where late fee had already been levied under s.47, since s.125 operates only where no specific penalty/late fee is provided; consequently, the general penalty was quashed. On late fee under s.47(2), the HC held the authority erred in computing the statutory maximum separately for CGST and SGST; the permissible aggregate late fee had to be determined first and only then apportioned equally between CGST and SGST, resulting in a reduced late fee. The petitioner was directed to pay the corrected late fee, upon which the bank account was ordered to be defrozen. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784056