{"id":75205,"date":"2026-03-14T08:36:57","date_gmt":"2026-03-14T08:36:57","guid":{"rendered":""},"modified":"2026-03-14T08:36:57","modified_gmt":"2026-03-14T08:36:57","slug":"double-penalisation-general-penalty-barred-where-concessional-late-fee-is-levied-bank-attachment-lifted-on-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75205","title":{"rendered":"Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment."},"content":{"rendered":"<p>Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.<br \/>Case-Laws<br \/>GST<br \/>Where a concessional late fee has been levied for delayed filing of annual returns, a separate general penalty cannot be imposed in addition; the article explains that the court applied the principle against double penalisation to quash imposition of a Section 125 general penalty while upholding liability for the late fee under the late-fee regime. It further records that attachment of bank accounts may be conditionally lifted provided the confirmed outstanding late fee is paid within the period directed, affecting enforcement against non-filers of annual GSTR returns.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97702\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.Case-LawsGSTWhere a concessional late fee has been levied for delayed filing of annual returns, a separate general penalty cannot be im&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75205","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75205"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75205\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}