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Informative

No General Penalty u/s 125 if Specific Penalty for Late Filing of GST Returns u/s 47 is Levied: Madras HC

Update / Judgement Date

11 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Madras High Court ruled that no general penalty under Section 125 can be levied if a specific penalty for late filing of GST returns under Section 47 is already imposed. The court emphasized the need to avoid double penalties. This decision protects taxpayers from excessive penalties. The ruling clarifies the application of GST penalties. This is regarding GST law.