https://www.taxtmi.com/caselaws?id=801991 Delayed GST return filing attracts late fee as the specified consequence. A general penalty under Section 125 of the relevant GST enactments applies only where no other penalty is prescribed for the default. Where late fee has been levied for delayed return filing, imposing an additional general penalty for the same default is unsustainable. The general penalty was therefore set aside, while the liability to pay late fee remained. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801991 Delayed GST return filing attracts late fee as the specified consequence. A general penalty under Section 125 of the relevant GST enactments applies only where no other penalty is prescribed for the default. Where late fee has been levied for delayed return filing, imposing an additional general penalty for the same default is unsustainable. The general penalty was therefore set aside, while the liability to pay late fee remained. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801991