Grounds or Writ-The Petitioner, aggrieved by the levy of penalty under Section 125 of the CGST Act, 2017 and the imposition of late fee for delayed filing of Annual Returns, has filed the present Writ Petition. The Petitioner contends that when a late fee is specifically imposed, the general penalty provisions do not apply. Furthermore, the Petitioner asserts that no proper notice was issued prior to the initiation of penalty proceedings under Section 46 of the CGST Act, 2017.
Order-The Court has set aside the general penalty imposed under Section 125, holding it to be unsustainable in law, and observed that the levy of penalty does not arise when a late fee is already imposed. The Court further observed that Section 47 specifically governs the late fee for delayed return filing, and once such a specific penal provision is invoked, the general penalty under Section 125 cannot be simultaneously applied.
GST Case Law Jainsons Castors and Industrial Products Versus The Assistant Commissioner
Citation-2025 TAXONATION 278 (MADRAS)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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