https://www.taxtmi.com/caselaws?id=787107 Whether a general penalty under Section 125 can be imposed where a concessional late fee under Section 47 has been levied was central; the court applied the ratio from Ms. Kandan Hardware Mart that a penal late fee paid under notifications operates as the statutory penalty for the default, leaving no scope for an additional general penalty. The petitioner challenged only the general penalty after late fee was adjusted under the notifications. The impugned order was quashed insofar as it imposed the general penalty and relief was granted to the assessee. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787107 Whether a general penalty under Section 125 can be imposed where a concessional late fee under Section 47 has been levied was central; the court applied the ratio from Ms. Kandan Hardware Mart that a penal late fee paid under notifications operates as the statutory penalty for the default, leaving no scope for an additional general penalty. The petitioner challenged only the general penalty after late fee was adjusted under the notifications. The impugned order was quashed insofar as it imposed the general penalty and relief was granted to the assessee. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787107