Fast. Accurate. Hassle-Free.
Home › Case Laws › GST

Sri Nav Visw Ratna Industries Vs Commercial Tax Officer (Madras High Court)

Madras High CourtGSTSection 125 (General penalty, GST)Faisla: Assessee ke favour mein

Case ke facts

Company ne GST return late file kiya. Late fee already laga diya gaya tha. Department ne fir se penalty laga di.

Mudda (Issue)

Kya late fee ke baad dobara penalty lag sakti hai same delay ke liye?

Faisla (Held)

Court ne penalty hata di. Bola, ek hi galti par ek se zyada penalty nahi lag sakti.

Practical takeaway

Annual GST return agar late file ho jaaye aur late fee already de diya, toh fir se alag se penalty nahi ho sakti. Notice aaye toh order ki copy dikhaiye.

Original report: TaxGuru

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

GST notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-10.

AAarzoo se poochiye
A
AarzooCGA India Assistant · online