https://www.taxtmi.com/caselaws?id=786083 A high court found imposition of a general penalty alongside a confirmed late fee constituted impermissible double punishment and unequal treatment, and therefore set aside the general penalty of Rs.50,000. The court required payment of the confirmed late fee of Rs.1,67,200 within 30 days; upon compliance the impugned assessment order will be quashed and recovery proceedings dropped. Failure to comply permits the revenue to pursue recovery as if the petition were dismissed. The decision directs singular enforcement of the late fee while preventing concurrent punitive penalty where the late fee alone applies. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786083 A high court found imposition of a general penalty alongside a confirmed late fee constituted impermissible double punishment and unequal treatment, and therefore set aside the general penalty of Rs.50,000. The court required payment of the confirmed late fee of Rs.1,67,200 within 30 days; upon compliance the impugned assessment order will be quashed and recovery proceedings dropped. Failure to comply permits the revenue to pursue recovery as if the petition were dismissed. The decision directs singular enforcement of the late fee while preventing concurrent punitive penalty where the late fee alone applies. Case-Laws GST Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786083