9911796707
TMI Blog2025 (2) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... un Pandian For the Respondent : Mr. C. Harsha Raj, Additional Government Pleader (Tax) ORDER This Writ Petition has been filed by the petitioner seeking to call for the records of the respondent in Form GST DRC-07 with Reference No.ZD330724295618W dated 24.07.2004 passed under Section 73 of the TNGST Act, 2017, and quash the same. 2. Learned counsel appearing for the petitioner would submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. Their contention is only to the extent that no notice was issued before issuing the show cause notice. In the present case, already return has been filed, however, the petitioner has not file their turnover. The respondent without properly communicating about the assessment proceedings, has straight away issued show cause notice under Section 73 of the Act. Section 73 of the Act pertains on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition. 5. Heard the submissions made by the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader (Tax) appearing for the respondents. 6. In the present case, as per Section 44 of the Act, there was delay in filing the annual return by the petitioner. In the event of delay in filing the annual return, late fee would be levied under Section 47(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at any registered person, who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State. 7. In the event of non-filing of the return, the respondent can call upon the petitioner to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extend to twenty five thousand rupees." A reading of the above would show that in the event no penalty is separately provided in this act, general penalty would apply. In the present case, penalty was imposed in the form of late fee in terms of Section 47 of the Act. Therefore, general penalty of Rs. 50,000/- towards CGST and SGST is not correct and the same is set aside. As far as late fee is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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