Madras HC sets aside 300% Penalty for Belated GST Returns, Directs to Pass Fresh Order Considering Precedent [Read Order]

The HC upheld the tax component but found that the imposition of a 300% penalty was unjustified due to the department's failure to consider the binding precedent.
By Navasree A.M - On August 13, 2024 2:06 pm - 2 mins read
Madras High Court - GST Returns - Order Considering Precedent - GST - Taxscan

In a recent ruling, the Madras High Court set aside the penalty of 300% citing that the GST department did not consider the same High Court ruling that Section 27(4) Tamil Nadu Value Added Tax ( TNVAT ) cannot be invoked for belated filing of returns. The petitioner-assessee, Clean Switch India, challenged an order dated…

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