Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.

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....Where a concessional late fee has been levied for delayed filing of annual returns, a separate general penalty cannot be imposed in addition; the article explains that the court applied the principle against double penalisation to quash imposition of a Section 125 general penalty while upholding liability for the late fee under the late-fee regime. It further records that attachment of bank accounts may be conditionally lifted provided the confirmed outstanding late fee is paid within the period directed, affecting enforcement against non-filers of annual GSTR returns.....