Madhu Sudan Periwal v. State of Bihar
In favour of the revenue
The ruling in brief
Madhu Sudan Periwal, a medicine trader, failed to file returns for 2020-21 and was assessed for tax and late fee after show cause notice. The High Court of Patna (Civil Writ Jurisdiction Case No. 8387 of 2026, 15 July 2026) upheld demand of late fee through assessment under Section 73 read with Section 47 of the CGST Act as a statutory mandate. The writ challenging the department’s competence to recover late fee in such proceedings was dismissed as devoid of merit. Outcome favoured the revenue. For return-defaulters, late fee under Section 47 remains enforceable alongside tax determination in Section 73 adjudication. Assessees should file belated returns and fee payments promptly to limit exposure. Informational; not legal advice. Disposed on 2026-07-15, High Court of Patna recorded in favour of the revenue in CIVIL WRIT JURISDICTION CASE NO. 8387 OF 2026. Central provisions engaged included CGST S.73, CGST S.47. Chartered accountants should map period-wise limitation, personal hearing, and appeal under Section 107 when advising on replies, deposits, or writ versus appeal strategy. This editorial summary is for professional research and is not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.73 — Determination of tax not paid or short paid (non-fraud cases).
- CGST S.47 — Late fee for delayed filing of returns.
Source documents
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