2026 (4) TMI 683

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n this Writ Petition, the Petitioner has challenged the impugned Assessment Order bearing GSTIN : 33AAEPA4739L1ZT along with summary of the order in Form GST DRC-07, both dated 07.02.2025 passed by the Respondent for the Assessment Year 2020-2021. 4. By the impugned Assessment Order, the Petitioner was imposed with a late fee for non-filing of the Annual Return in Form GSTR-9 for the Assessment Year 2020-2021. 5. Both the learned counsel for the Petitioner and the learned Government Advocate for the Respondent would submit that the issue is squarely covered by the decision of this Court in Ms.Kandan Hardware Mart and others Vs. The Assistant Commissioner (ST) (FAC), Park Town Assessment Circle, Chennai and others vide order dated 02.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er and above Rs. 10,000/- under each of the respective GST Enactments nor liable for "General Penalty" under Section 125 of the respective GST Enactments. 209. As far as the case of Petitioners in Table-4B namely the Petitioners in W.P.No.19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 are concerned, they have been subjected to only "Late Fee" under Section 47(2) of the respective GST Enactments. They have not been subjected to "General Penalty" under Section 125 of the respective GST Enactments. 210. Since these Petitioners have also filed the "Annual Returns" before 01.04.2023, they cannot be subjected to "Late Fee" over and above Rs. 10,000/- under each of the respective GST ....