2026 (2) TMI 278

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....vernment Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent. 2.This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3.The Petitioner is before this Court against the impugned order dated 15.04.2025 in Form GST....

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....ts on record reveal that the petitioner has preferred an appeal on 11.08.2025 against the aforesaid Assessment Order dated 13.05.2025 before the Appellate Authority. 6. The learned counsel for petitioner submitted that both General Penalty and Late Fee go hand in glove. The learned counsel for petitioner further submitted that the issue has also now attained clarity in terms of decision rendere....

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....of India and others, while dealing with a similar issue arising out of delay in filing of the "Annual Returns" in GSTR-9 under Section 39 of the respective GST Enactments held that it would be unjust to deny a "Late Fee", waiver to a taxpayer who filed their Goods and Services Tax (GST) Annual Returns (GSTR-9 and GSTR-9C) before a specific Amnesty Notification was issued in Notification No.7/2023-....

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.... period, this Writ Petition is disposed of by dropping the General Penalty of Rs.50,000/- imposed on the petitioner under Section 125 of respective GST Enactments. The petitioner shall pay a Late Fee of Rs.1,67,200/- confirmed by the impugned order within a period of 30 days from the date of receipt of a copy of this order. 9.In case the Petitioner complies with the above stipulations, the impu....