![Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Additional-Penalty-Penalty-Late-Fees-Levied-for-Non-Filing-Non-Filing-or-Delayed-Filing-taxscan.jpg "Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]")
Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]
The Madras High Court has held that an additional penalty under section 125 of the Goods and Services Tax (GST) is not applicable when late fees...
![No General Penalty u/s 125 if Specific Penalty for Late Filing of GST Returns u/s 47 is Levied: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Madras-High-Court-GST-GST-Returns-Penalty-TAXSCAN.jpg "No General Penalty u/s 125 if Specific Penalty for Late Filing of GST Returns u/s 47 is Levied: Madras HC [Read Order]")
![ITC Availed under Wrong Head in GSTR 3B: Madras HC Grants Assessee Opportunity to Rectify Clerical Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITC-ITC-Availed-under-Wrong-Head-Wrong-Head-in-GSTR-3B-GSTR-3B-GSTR-Madras-HC-Rectify-Clerical-Error-taxscan.jpg "ITC Availed under Wrong Head in GSTR 3B: Madras HC Grants Assessee Opportunity to Rectify Clerical Error [Read Order]")
![Reasons for Non-compliance with GST Notices found Genuine: Madras HC Directs GSTN to allow Return Filing and Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-HC-Madras-High-court-Madras-HC-Directs-Non-compliance-Goods-and-Services-Tax-Network-GSTN-GST-notices-Return-Filing-and-Payment-TAXSCAN.jpg "Reasons for Non-compliance with GST Notices found Genuine: Madras HC Directs GSTN to allow Return Filing and Payment [Read Order]")
![GST dept rejects 60 Pages Detailed Objections on Demand Order in ‘One Line’: Madras HC sets aside Non-Speaking Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-dept-Demand-Order-Madras-HC-taxscan.jpeg "GST dept rejects 60 Pages Detailed Objections on Demand Order in ‘One Line’: Madras HC sets aside Non-Speaking Order [Read Order]")
Madras HC confirms 150% Penalty imposed u/s 16(2)(d) of TNGST Act for Sales/Purchase Suppression Despite Deleting Speculative Additions [Read Order]
In a recent ruling, the Madras High Court confirmed a 150% penalty imposed under Section 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) for sales/purchases suppression despite...
![Madras HC confirms 150% Penalty imposed u/s 16(2)(d) of TNGST Act for Sales/Purchase Suppression Despite Deleting Speculative Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Madras-HC-Madras-High-Court-Madras-HC-Confirms-TNGST-Act-sales-or-purchases-suppression-Deleting-Speculative-Additions-High-Court-news-taxscan.jpg "Madras HC confirms 150% Penalty imposed u/s 16(2)(d) of TNGST Act for Sales/Purchase Suppression Despite Deleting Speculative Additions [Read Order]")
GST Commissioner can Designate Proper Officers for Assessment under TNGST Act: Madras HC [Read Order]
In a recent ruling, the Madras High Court ruled that the GST ( Goods and Services Tax ) commissioner can designate the proper officers for the assessment under TNGST ( Tamil Nadu Goods and Services...
![GST Commissioner can Designate Proper Officers for Assessment under TNGST Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/site-img-53.jpg "GST Commissioner can Designate Proper Officers for Assessment under TNGST Act: Madras HC [Read Order]")
Delay in Discharging GST Liabilities due to COVID-19 Impact in Business: Madras HC allows Submission of Fresh Representation before Commissioner [Read Order]
In a recent ruling, the Madras High Court granted permission to submit a new representation under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 ( TNGST Act ). The case involved a...
![Delay in Discharging GST Liabilities due to COVID-19 Impact in Business: Madras HC allows Submission of Fresh Representation before Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Delay-in-Discharging-GST-Liabilities-COVID-19-Impact-in-Business-Madras-HC-Submission-of-Fresh-Representation-Commissioner-taxscan.jpg "Delay in Discharging GST Liabilities due to COVID-19 Impact in Business: Madras HC allows Submission of Fresh Representation before Commissioner [Read Order]")
TNGST Demand Order on Suppressed Turnover and Seigniorage Fees: Madras HC directs Expeditious Disposal of Rectification Application [Read Order]
A Single Bench of the Madras High Court has disposed of a writ petition recently, directing the disposal of the TNGST rectification application filed by the petitioner within three months. The...
Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]
The Madras High Court in a recent case, allowed to file a statutory appeal even after the limitation period expired as the goods and service tax (GST) department failed to issue notice and order for...
![Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Failure-Issue-Notice-Order-for-Attachment-TNGST-Act-expiry-of-limitation-period-Madras-HC-Statutory-Appeal-TAXSCAN.jpeg "Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]")
![Tamil Nadu GST Dept extends GSTR-3B Deadline by One Week for these 4 Districts [Read Press Release]](https://www.taxscan.in/wp-content/uploads/2023/12/Tamil-Nadu-GST-Dept-GST-Dept-GSTR-3B-GSTR-3B-extension-GSTR-3B-Deadline-TAXSCAN.jpg "Tamil Nadu GST Dept extends GSTR-3B Deadline by One Week for these 4 Districts [Read Press Release]")
Relief to The Chennai Silks, Tax Liability Determined u/s 74 of TNGST Act without considering the Reply: Madras HC sets aside Assessment Order [Read Order]
In the matter of the Chennai Silks, the Madras High Court set aside the assessment order which determined the tax liability under section 74 of the Tamil Nadu Goods and Service Tax Act, 2017(TNGST...
