https://www.taxtmi.com/caselaws?id=792671 Where delayed filing of annual returns already attracts late fee under the Tamil Nadu GST Act, a general penalty under Section 125 cannot be sustained in the absence of an independent penalty provision. The Madras HC set aside the general penalty while sustaining the late fee liability and directing payment of the fee within the stipulated period. The note also refers to the late fee position and the Rs. 10,000 limit in the relevant class of cases, but distinguishes the petitioner's case on the issue of 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 Where delayed filing of annual returns already attracts late fee under the Tamil Nadu GST Act, a general penalty under Section 125 cannot be sustained in the absence of an independent penalty provision. The Madras HC set aside the general penalty while sustaining the late fee liability and directing payment of the fee within the stipulated period. The note also refers to the late fee position and the Rs. 10,000 limit in the relevant class of cases, but distinguishes the petitioner's case on the issue of general penalty. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792671