https://www.taxtmi.com/caselaws?id=792671 General penalty under Section 125 of the Tamil Nadu GST Act cannot be imposed for delayed filing of annual returns where late fee is the statutory consequence and no independent penalty applies. The general penalty was therefore deleted, while the late fee liability remained payable within the stipulated period. The applicable late-fee framework, including the stated cap for the relevant class of cases, was recognised, but did not justify an additional general penalty. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792671 General penalty under Section 125 of the Tamil Nadu GST Act cannot be imposed for delayed filing of annual returns where late fee is the statutory consequence and no independent penalty applies. The general penalty was therefore deleted, while the late fee liability remained payable within the stipulated period. The applicable late-fee framework, including the stated cap for the relevant class of cases, was recognised, but did not justify an additional general penalty. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792671