Can GST authorities impose a penalty even after collecting late fee for delayed filing of annual returns

Brief summary of the case

Court: Madras High Court
Number: W.P.Nos.27029 of 2023
Petitioner: Ms.Kandan Hardware Mart
Respondent: The Assistant Commissioner (ST) (FAC)
Date of decision: 02.01.2026
Judges: Honourable MR. Justice C.saravanan

Download Ms.Kandan Hardware Mart Vs The Assistant Commissioner (ST) (FAC)