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Late Fee vs General Penalty Under GST: Madras High Court Draws the Line

Can a taxpayer be saddled with both a late fee and a general penalty for the same default under GST? The Madras High Court recently addressed this very question in the case of Tvl. Jainsons Castors & Industrial Products v. The Assistant Commissioner (ST) [2025(02)LCX0332], delivering a clear and reasoned judgment that distinguishes the scope of Section 47 from Section 125 of the CGST/TNGST Act.................. Read More