Prakash Fabricators & Electricals Vs Assistant Commissioner (ST)
Date: July 10, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Late Fee for delayed submission of annual returns to be reconsidered
Summary
Prakash Fabricators & Electricals filed a petition with the Madras High Court challenging a penalty order imposed for late submission of their annual returns and a reconciliation statement. The order, dated February 13, 2023, levied a late fee to…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 13.02.2023 imposing late fee and penalty for non filing of annual returns and reconciliation statement in time is challenged in this writ petition. The petitioner asserts that he was unable to participate in proceedings culminating in the impugned order because GST compliances were entrusted to a Chartered Accountant and such Char…