Prajith Enterprises Vs State Tax Officer (Madras High Court)
Date: January 26, 2026
Subject Matter
General Penalty Cannot Be Imposed When Late Fee Is Already Levied For Same Tax Period
Summary
The writ petition is partially allowed . The General Penalty of Rs. 50,000/- imposed under Section 125 of the respective GST Enactments for the tax period 2021-2022 is set aside . The Court found that General Penalty under Section 125 cannot be impos…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Mrs. K. Vasanthamala, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. The Petitioner is before this Court against the impugned…