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Informative

Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC

Update / Judgement Date

20 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Madras High Court held that additional penalty under Section 125 of the GST Act is not applicable when late fees have already been levied for the non-filing or delayed filing of GST returns. Section 125 provides for a general penalty for contravention of any GST provisions. The court reasoned that imposing an additional penalty on top of the specific late fees would amount to double jeopardy for the same offense.