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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J, C.SARAVANAN
Kandan Hardware Mart, Represented by its Proprietor E.P – Appellant
Versus
Assistant Commissioner (ST) (FAC) – Respondent
| Table of Content |
|---|
| 1. factual background of writ petitions filed (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. court observations on various penalties and fees (Para 14 , 18 , 20 , 23 , 86 , 127) |
| 3. petitioners argue against penalties and late fees imposed (Para 17 , 24 , 30 , 31 , 36 , 39) |
| 4. distinction between penalties and fees discussed (Para 37 , 57 , 63 , 124 , 150 , 174) |
| 5. final order on late fees and penalties (Para 199 , 210 , 212) |
ORDER :
C.SARAVANAN, J.
By this Common Order, all these Writ Petitions are being disposed of.
2. In these Writ Petitions, the respective Petitioners have challenged the levy of “Late Fee” under Section 47 of the respective GST Enactments and / or “Penalty” under Section 125 of the respective GST Enactments or both.
3. The details of the impugned Assessment Orders and Show Cause Notices impugned in these Writ Petitions are as follows:-
Table-1
| Sl. No. | W.P.No. | Tax Period | Show Cause Notice (DRC-01) | Impugned Order |
|---|---|---|---|---|
| 1 | 27029 of 2023 | 2017-2018 | 11.02.2022 | 26.12.2022 (Penalty) |
| 14.02.2023 | 12.05.2023 (Late Fee) | |||
| 2 | 34352 of 2023 | 2017-2018 | 10.12.2022 | 08.02.2023 |
| 3 | 15690 of 2024 | 2017-2018 | 30.08.2023 | 30.12.2023 |
| 4 | 23356 of 2024 | 2017-2018 | 20.01.2023 | 18.03.2024 |
| 5 | 30854 of 2024 | 2017-2018 | 14.02.2023 | 03.11.2023 |
| 6 | 46522 of 2025 | |||
The court ruled that imposing both Late Fees and General Penalties for GST return delays is improper; Late Fee suffices under applicable rules, reflecting legislative intent for compliance, not punit....
Interest and penalty cannot be levied on late payment of duty that is exempted under the Central Excise Act, as no liability arises for such payments.
The Central Government is empowered under Section 211 of the Motor Vehicles Act to levy additional fees for delayed applications related to driving licenses and vehicle registrations, which are not p....
The court established that the imposition of delay fees by circular without statutory authority contradicts the principles of law, rendering such fees arbitrary and illegal.
No enabling provision under S.200A for levying S.234E late fees on TDS returns prior to 01.06.2015 amendment.
The notification issued by the State Government u/s 78 of the Registration Act, prescribing the registration fee on a graduated form on the basis of value of subject matter of the instrument is in ac....
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