2026 (6) TMI 627

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....am For the Respondent(s) : Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 13.12.2023 imposing a late fee and penalty on the petitioner for failure to file the annual return in Form GSTR-9 is the subject of the challenge in this writ petition. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3.....

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.... set out below: "Section 47 Levy of Late Fee. (1) ........ (2) Any registered person who fails to furnish the return required under Section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. Of his turnover in the State or Union Te....