Section 47 of GST Act

Income Tax

When Section 47 Late Fee Is Already Paid, Additional Penalty U/s 125 Cannot Be Imposed, Says HC | Biz Flow Kit
Byadmin March 17, 2026

GST: When Section 47 Late Fee Is Already Paid, Additional Penalty U/s 125 Cannot Be Imposed, Says HC Allahabad High Court held that once late fees under GST Section 47 are paid, imposing an additional penalty under Section 125 is unjustified. The Court quashed the penalty order and allowed the petition in favour of the…

Read More When Section 47 Late Fee Is Already Paid, Additional Penalty U/s 125 Cannot Be Imposed, Says HC | Biz Flow Kit
Income Tax

GST Section 125 General Penalty Cannot Be Levied If Section 47 Late Fee Is Already Paid: Allahabad HC | Biz Flow Kit
Byadmin March 17, 2026

GST Section 125 General Penalty Cannot Be Levied If Section 47 Late Fee Is Already Paid: Allahabad HC The Allahabad High Court sets aside the GST order imposing a general penalty under Section 125 of the Act on the grounds that the penalty under the said section is imposed when provisions of the Act are…

Read More GST Section 125 General Penalty Cannot Be Levied If Section 47 Late Fee Is Already Paid: Allahabad HC | Biz Flow Kit