Tvl. KPK Fuel Services Vs State Tax officer
Date: June 1, 2026
Subject Matter
Imposition of Late Fee and Penalty for Unfurnished Annual GST Returns is Sustained
Summary
The writ petition challenging the imposition of late fees and penalty for failure to file the annual return in Form GSTR-9 is dismissed by the High Court. The Court affirmed that Section 47(2) of the CGST Act permits the levy of late fees for both be…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 13.12.2023 imposing a late fee and penalty on the petitioner for failure to file the annual return in Form GSTR-9 is the subject of the challenge in this writ petition. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner contends that…