https://www.taxtmi.com/caselaws?id=802186 Delayed filing of the annual return in Form GSTR-9 attracts a late fee under Section 47. A separate general penalty under Section 125 is not warranted for the same delay because that provision applies only where no other penalty is provided for the contravention. The specific late-fee mechanism covers the filing default, so the late fee remains payable but the separate general penalty is invalid. en-us Wed, 14 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802186 Delayed filing of the annual return in Form GSTR-9 attracts a late fee under Section 47. A separate general penalty under Section 125 is not warranted for the same delay because that provision applies only where no other penalty is provided for the contravention. The specific late-fee mechanism covers the filing default, so the late fee remains payable but the separate general penalty is invalid. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802186