https://www.taxtmi.com/caselaws?id=784627 Where annual returns were filed belatedly but before the cut-off under N/N 7/2023-Central Tax (as amended by N/N 25/2023), the HC held that the notification's waiver/capping under s.128 of the respective GST enactments must extend to all such registrants, since late fee under s.47 is a penal fee imposed for breach of statutory obligation and the delegated power to waive includes prescribing limits. Consequently, the petitioners were held not liable to pay late fee beyond Rs.10,000/- under each enactment. The HC further held that general penalty under s.125 is invocable only where no other penalty is provided; since s.47 governs the default, s.125 could not be imposed. Petition allowed. en-us Fri, 02 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784627 Where annual returns were filed belatedly but before the cut-off under N/N 7/2023-Central Tax (as amended by N/N 25/2023), the HC held that the notification's waiver/capping under s.128 of the respective GST enactments must extend to all such registrants, since late fee under s.47 is a penal fee imposed for breach of statutory obligation and the delegated power to waive includes prescribing limits. Consequently, the petitioners were held not liable to pay late fee beyond Rs.10,000/- under each enactment. The HC further held that general penalty under s.125 is invocable only where no other penalty is provided; since s.47 governs the default, s.125 could not be imposed. Petition allowed. Case-Laws GST Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784627