2026 (6) TMI 625

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2020-21. Hence, the first respondent cannot impose the General Penalty under Section 125 of the Act, on the petitioner vide impugned order. Section 125 of the Act applies only where no specific penalty is provided. Hence, the impugned order is liable to be set aside. He further states that the first respondent had already recovered a sum of Rs. 2,38,802/- and his bank account has been attached. 3. The issue, however, on merits is prima facie covered by the decision in Ms. Kandan Hardware Mart vs. Assistant Commissioner (ST) (FAC) vide order dated 02.01.2026 in W.P. Nos. 27029 of 2023 batch. Therefore, this Writ Petition is disposed of by following the aforesaid decision of this Court wherein it was concluded as under:- "205. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pective 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 Enactments as ordered in the case of those Petitioners in Table-4A. 211. As far as the case of Petitioner in Table-4C name....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le 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 partly allowed. However, imposition of "General Penalty" under Section 125 of the respective GST Enactments is set aside in view of imposition of "Late Fee" against the Petitioner. v. No costs. Consequently, all connected Writ Miscellaneous Petitions are closed." 4. This Writ Petition is, therefore, partly allowed, subject to the following observations:- ....