2026 (6) TMI 52

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.... the Respondent. 3. The Petitioner is before this Court against the impugned Order dated 26.11.2025, whereby, the proposal in Show Cause Notice in DRC 01 dated 03.01.2025 has been confirmed in the absence of reply. By the impugned Order, the following demand has been confirmed against the Petitioner: Proper Officer Observation: "In this regard, DRC 01 was issued on 03.01.2025 with personal hearing dated on 20.01.2025. Hence again a Reminder 01 was issued on 22.08.2025 with personal hearing dated 28.08.2025 and Reminder 02 was issued on 03.11.2025 with personal hearing dated on 07.11.2025. Again Reminder 03 was issued on 12.11.2025 with personal hearing dated on 18.11.2025. But the tax payer not responded till now, and t....

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.... to all those Petitioners in Table - 4A who had filed the returns before 01.04.2023. 207. Since these Petitioners are liable to pay "Late Fee", the question of imposing "General Penalty" under Section 125 of the respective GST Enactments cannot be countenanced in view of the reasons that "General Penalty" under Section 125 of the respective GST Enactments can be imposed only in the absence of 'any other penalty' under the respective GST Enactments. 208. It is therefore held that the Petitioners in Table-4A are neither liable for "Late Fee" over 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 ca....

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....for the other Petitioners. Therefore, to that extent W.P.No.3915 of 2024 deserves to be allowed. 212. In the result, (i)W.P.Nos.3540, 3567, 3570, 3902 and 3966 of 2024 as detailed in Table-3 are allowed. Therefore, "General Penalty" imposed under Section 125 of the respective GST Enactments on these Petitioners are set aside. (ii)W.P.Nos.27029, 27032, 27036, 32599, 34352, 34357, 35186 of 2023 and W.P.Nos.3572, 3916, 15690 of 2024 and W.P.Nos.9988, 28786, 42416, 46522 of 2025 as detailed in Table-4A are allowed. Therefore, "General Penalty" imposed under Section 125 of the respective GST Enactments on these Petitioners are set aside. These Petitioners are liable to pay a "Late Fee" of Rs.10,000/- under the respecti....