W.P.(MD) No. 20087 of 2025 — Madras High Court (Madurai Bench) — Order dated 30.07.2025
Category: Late Fee / Penalty on GSTR-9 (Annual Return)
Relevant Provisions: Section 44, Section 125, Section 29 of TNGST/CGST Act, 2017; Notification No. 28/2023–CT dated 31.07.2023 (extending timelines)
Facts of the Case (Paras 1–5)
The petitioner, Star Industries, challenged the order dated 17.02.2025 passed by the State Tax Officer confirming demand proposed in DRC-01 dated 12.12.2024 for FY 2020-21. The proceedings levied late fee and penalty for delayed filing of Form GSTR-9 (Annual Return).
The petitioner argued that although the original due date for filing GSTR-9 was 28.02.2022, the Tamil Nadu Amendment Act (TNGST Amendment Act No. 25 of 2023), effective from 01.10.2023, extended the time limit for filing annual returns up to 28.02.2025. The return was filed on 27.01.2025, and therefore, the levy of late fee and penalty was alleged to be without jurisdiction.
Questions / Issues (Paras 4–6)
Whether the imposition of late fee and penalty for delayed GSTR-9 filing was legally sustainable in light of statutory extensions, and whether the writ petition was maintainable despite availability of a statutory appeal under the GST Act.
Observations of the Court (Paras 5–6)
The Court observed that no procedural irregularity, jurisdictional error, or legal infirmity existed in the order dated 17.02.2025. The authority had imposed late fees/penalty under the provisions of the Act after considering the reply filed by the petitioner.
The Court held that the petitioner had an effective alternate remedy of filing a statutory appeal under Section 107 of the Act. The Court declined to entertain the writ petition and concluded that the order was neither unreasonable nor arbitrary.
Judgment / Verdict (Paras 6–7)
The writ petition was dismissed, granting liberty to the petitioner to file a statutory appeal within 15 days from receipt of the order. If such appeal is filed within the permitted time, the appellate authority must hear it on merits without reference to limitation. Miscellaneous petitions were closed with no order as to costs.
Cases / Statutory References Cited — Summary Table
| Reference | Citation / Description | Principle / Verdict |
|---|---|---|
| TNGST Amendment Act No. 25 of 2023 | Extending due date for GSTR-9 | Enabled extension for annual returns up to 28.02.2025 pursuant to Notification No. 28/2023-CT |
| Notification No. 28/2023-CT | Issued on 31.07.2023 | Operationalised extension of time to file GSTR-9 |
Between the Fine Lines — Practical Takeaways for Trade
This decision reinforces that when a GST order is passed after considering the reply and no clear jurisdictional defect is visible, High Courts will refrain from exercising writ jurisdiction and insist on the statutory appellate remedy. Taxpayers must therefore prioritise filing a Section 107 appeal rather than approaching writ courts, especially in matters of late fee, penalty or assessment, unless a glaring violation of natural justice exists.
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
