Case Details: Palani Ilanthirayan vs. Deputy Commercial Tax Officer, Tamil Nadu (2026) 38 Centax 51 (Mad.)
Judiciary and Counsel Details
- C.Saravanan, J.
- Ms. K.Kumudham Barathi, for the Petitioner.
- Ms. Amirtha Poonkodi Dinakaran, Government Adv., for the Respondent.
Facts of the Case
The assessee, being the petitioner, was subjected to an order imposing a general penalty of ₹50,000, comprising ₹25,000 each under CGST and SGST, on the ground of delayed filing of GST returns. It was an admitted position that while the penalty was imposed by invoking the general penal provisions, no late fee under section 47 of the relevant GST enactments was levied. The petitioner challenged the said order by filing a writ petition, contending that in the absence of levy of late fee specifically prescribed for delayed filing of returns, the imposition of a general penalty was unwarranted and unsustainable in law, with reliance placed on sections 47, 73 and 74 of the applicable GST statutes. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that section 47 provides for levy of late fee for delayed filing of returns, whereas section 73 empowers the proper officer to determine tax, interest and penalty in cases not involving fraud or suppression. It was held that the mere non-imposition of late fee under section 47 did not preclude the authorities from invoking the general penal provisions where the statutory conditions stood attracted. The Court therefore held that the order did not warrant interference in exercise of writ jurisdiction and dismissed the writ petition.
