Tvl. KPK fuel services v. State Tax Officer
In favour of the revenue
The ruling in brief
Tvl. KPK Fuel Services lost before the Madras High Court (2 June 2026, WP No. 17421 of 2026) challenging late fee levied under Section 47 for failure to furnish the annual return in Form GSTR-9 by the statutory due date. The assessee argued that Section 47 late fee applies only when a return is filed belatedly, not when it is never filed, and therefore no late fee could attach to complete non-filing. The Court rejected that distinction, holding Section 47 covers both belated filing and non-filing scenarios, making imposition of late fee and related penalty valid under Sections 44 and 125 when GSTR-9 is omitted altogether. Outcome: in favour of the revenue. Chartered Accountants should treat non-filing of GSTR-9 as equally exposed to Section 47 late fee as delayed filing. 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.47 — Late fee for delayed filing of returns.
- CGST S.44 — Annual return and reconciliation statement.
- CGST S.125 — Section 125 of the Central Goods and Services Tax Act, 2017.
Source documents
Similar rulings
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See the decision
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