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The Madras High Court held that where delay in filing GST returns is specifically covered by late fee under Section 47, a separate general penalty under Section 125 cannot be imposed.
CASE UPDATE - GST HIGH COURT OF MADRAS CAUSSA TEC SOLUTIONS (P.) LTD. v. ASSISTANT COMMISSIONER (ST) W.P. NO. 16991 OF 2026 W.M.P. NO. 18303 & 18304 OF 2026 • Background / facts: The petitioner challenged an order dated 26.11.2025 passed pursuant to a DRC-01 show cause notice dated 03.01.2025. The notice proposed levy of late fee and general penalty under the CGST and TNGST laws for delayed GST return compliance. The confirmed demand comprised penalty of ₹25,000 each under CG
KGA Blog
Jun 2
POSH Act 2013. What businesses must know!
An Informatory Note on The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.
KGA Blog
Apr 24
Key amendments proposed in Companies Act, 2013 vide The Corporate Laws (Amendment) Bill, 2026
Key amendments proposed in Companies Act, 2013 vide The Corporate Laws (Amendment) Bill, 2026
KGA Blog
Apr 9
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