https://www.taxtmi.com/caselaws?id=787967 Where delayed filing of GST annual returns attracts late fee under Section 47(2), an additional general penalty under Section 125 for the same default is not warranted absent an independent basis for further penalty. The general penalty was therefore set aside, while the late fee was maintained as payable. Ancillary relief followed on compliance, and the bank attachment was to be lifted once the confirmed late fee was paid. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787967 Where delayed filing of GST annual returns attracts late fee under Section 47(2), an additional general penalty under Section 125 for the same default is not warranted absent an independent basis for further penalty. The general penalty was therefore set aside, while the late fee was maintained as payable. Ancillary relief followed on compliance, and the bank attachment was to be lifted once the confirmed late fee was paid. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787967