The Madras High Court held that the impugned order imposing General Penalty under Section 125 of the TNGST Act, 2017 could not be sustained in law because the default alleged against the petitioner, namely delayed filing of Annual Returns for FY 2020-21, was already specifically dealt with by Section 47 of the GST enactments, which prescribes Late Fee for such
[08/06, 11:11] sekarreporter1: https://taxo.online/latest-news/section-125-operates-only-in-cases-where-no-separate-penalty-is-prescribed-under-the-act-simultaneous-levy-of-late-fee-and-general-penalty-for-delayed-filing-of-returns-is-legally-impermissible-madr/ [08/06, 11:11] sekarreporter1: Taxo logo Home Products What’s New Query Free Trial Login INR (₹) Print Section 125 operates only in cases where no separate penalty is prescribed under the...