Petitioner liable for late fee under Section 47(2) for failure to file GSTR-9; petition dismissed

Petitioner liable for late fee under Section 47(2) for failure to file GSTR-9; petition dismissedCase-LawsGSTHC dismissed the writ petition and upheld the impugned order, holding the petitioner liable for late fees under Section 47(2) of the TN GST Act fo

Petitioner liable for late fee under Section 47(2) for failure to file GSTR-9; petition dismissed
Case-Laws
GST
HC dismissed the writ petition and upheld the impugned order, holding the petitioner liable for late fees under Section 47(2) of the TN GST Act for failure to furnish the annual return (GSTR-9) for AY 2021-22 in violation of Section 44 read with Rule 80. The court found no merit in the challenge, noting the petitioner did not file the return within three years; issuance of a n

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