2025 (12) TMI 1596

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....r. B. Naveenkumar For the Respondents : Mr. R. Suresh Kumar, Addl. Govt. Pleader for R1 Mr. V. Balasubramanian for R2 ORDER This Writ Petition is filed challenging the impugned order passed by the 1st respondent vide his order in GSTIN 33AKSPG5898G1ZL/2020-21 dated 26-02-2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice ....

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....of the TNGST Act, 2017 (hereinafter referred to as "the Act"), only late fee can be levied. Further, the provision under Section 125 of the Act will apply only in the case where no penalty is levied under Section 47 of the Act. He further submits that without proper enquiry and verification of records as contemplated under Section 73 of the GST Act, the 1st respondent has passed the impugned order....

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.... first respondent has levied the general penalty of Rs. 25,000/- CGST and Rs. 25,000/- of SGST, totalling to Rs. 50,000/-. This Court is of the view that the provision under Section 125 of the Act, apply only in the case where no penalty is levied under Section 47 of the Act. However, in this case, already late fee has been levied under Section 47 of the Act. Therefore, the question of levying gen....

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....is wrong. If the first respondent calculated the late fee at Rs. 75,025/-, at the rate of 25%, the total turnover or Rs. 100/- per day whichever is higher and such amount has to be divided for SCGST and CGST. Therefore, if Rs. 75,025/- is taken into consideration as late fee, the late fee would be at Rs. 37,512.50/-. Accordingly, the late fee calculated by the first respondent is modified as Rs. 3....