44 (2) – TaxcodeIN

Under Sections 44 and 47 of the CGST/TNGST Acts read with Rule 80(3), belated non-filing of Form GSTR-9C along with GSTR-9 amounts to failure to furnish the annual return as required by Section 44, justifying levy of late fee – Madhu Agencies Vs. State Tax Officer – Madras High Court

May 5, 2026

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Under Sections 44 and 47 of the CGST/TNGST Acts read with Rule 80(3), belated non-filing of Form GSTR-9C along with GSTR-9 amounts to failure to furnish the annual return as required by Section 44, justifying levy of late fee – Madhu Agencies Vs. State Tax Officer – Madras High Court Read Post »

C Muniraju Vs. S N Subbareddy Alias Chinnakayalapalli and Ors. – Karnataka High Court

February 16, 2026

C Muniraju Vs. S N Subbareddy Alias Chinnakayalapalli and Ors. – Karnataka High Court Read Post »

Late fee under Section 47(2) of CGST Act, though termed a fee, is penal in nature | Once late fee is levied, general penalty under Section 125 cannot also be imposed – Kandan Hardware Mart Vs. Assistant Commissioner (ST) (FAC), Park Town Assessment Circle – Madras High Court

January 2, 2026

Late fee under Section 47(2) of CGST Act, though termed a fee, is penal in nature | Once late fee is levied, general penalty under Section 125 cannot also be imposed – Kandan Hardware Mart Vs. Assistant Commissioner (ST) (FAC), Park Town Assessment Circle – Madras High Court Read Post »

Bidyut Autotech Pvt. Ltd. and Anr. Vs. Assistant Commissioner of State Tax, Bureau of Investigation and Ors. – Calcutta High Court

November 26, 2025

Bidyut Autotech Pvt. Ltd. and Anr. Vs. Assistant Commissioner of State Tax, Bureau of Investigation and Ors. – Calcutta High Court Read Post »