2026 (6) TMI 99

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....n, the Petitioner has challenged the impugned Order Impugned Order vide FORM GST DRC-07 bearing Reference Number ZD3304241610105 dated 22.04.2024 in GSTIN 33AALFT1108R1ZV/2018-19 passed by the respondent. 4. The learned counsel appearing for the petitioner would submit that the petitioner is merely renting of immovable property with a rental and Amenities income of Rs. 2,22,23,189/- and Rs. 74,08,604/- respectively totally to Rs. 2,96,32,793/- on which applicable GST has already been paid and since the petitioner is not undertaking any business, he was under the bona fide belief that GSTR-09 Annual Return is inapplicable and GSTR-9C is inapplicable as the aggregate turnover is less than Rs. 5 Crore. In the absence of any reply filed by t....

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....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 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 1....

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....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 respective GST Enactments. (iii) W.P. No. 19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 as detailed in Table-4B are allowed. These Petitioners are liable to pay a "Late Fee" of Rs. 10,000/- under the respective GST Enactments. (iv) W.P.No.3915 of 2024 in Table-4C is partl....