Sri Nav Visw Ratna Industries v. Commercial Tax Officer
In favour of the assessee
The ruling in brief
Sri Nav Visw Ratna Industries petitioned the High Court of Madras (W.P. No. 19778 of 2026, decided 9 June 2026) against penalty and late fee for delayed filing of the annual return under Section 44. The delay was substantial (995 days). The statute prescribes late fee under Section 47 for that default; a separate general penalty under Section 125 for the same default was held impermissible as duplicative of the specific statutory consequence. Late fee was upheld on facts; the penalty component was set aside. The outcome favoured the assessee. Chartered accountants advising on annual return compliance should note that specific late fee generally exhausts the sanction for that default absent distinct contraventions. This editorial summary 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.125 — Section 125 of the Central Goods and Services Tax Act, 2017.
- CGST S.44 — Annual return and reconciliation statement.
- CGST S.47 — Late fee for delayed filing of returns.
Source documents
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