Caussa Tec Solutions Pvt. Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
Date: April 28, 2026
Subject Matter
General Penalty Cannot Be Imposed When Late Fee Is Applicable for Delayed Annual Returns
Summary
The High Court has partially allowed the writ petition, setting aside the general penalty imposed under Section 125 of the TNGST Act, 2017. The Court reiterated that general penalty cannot be levied when a specific late fee is already applicable for…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr. C. Harsharaj, the learned Special Government Pleader, takes notice on behalf of 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 Special Government Pleader for the Respondent. 3. The Petitioner is before this Court against th…