HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3910 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. In the present writ petition, the petitioner challenges several orders wherein a penalty has been imposed under Section 125 of the U.P. Goods and Services Act, 2017 (hereinafter referred to as 'the Act'). 2. Mrs. Pooja Talwar, learned counsel appearing on behalf of the petitioner submits that in all the cases the petitioner has filed the return along with the late fee that is payable under Section 47 of the Act. She further submits that Section 125 of the Act would not apply to her case, as the said section deals with the general penalty to be imposed where no specific penalty is separately provided for in the Act. She further relies upon the judgment of the Madras Highcourt in TVL. Jainsons Castors & Industrial Products vs. The Assistant Commissioner (ST); 2025 U.P.T.C. (VOL. 119)-562, to buttress her argument that penalty cannot be imposed both under Sections 47 and 125. 3. Upon perusal of the documents, we are of the view that since late fee has already been paid by the petitioner, the imposition of a general penalty is too harsh a measure and is without any basis in law. 4. Accordingly, the impugned orders dated 20.01.2025 for the month of November 2024, 13.02.2025 for the month of December 2024, 18.03.2025 for the month of January 2025, 20.11.2024 for the month of September 2024 and 17.12.2024 for the month of October 2024 are quashed and set aside. 5. The writ petition is allowed. September 22, 2025 K.Tiwari Versus Counsel for Petitioner(s) : Pooja Talwar Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Jafrabad Indane Gas Service Jafrabad .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- KRISHNA KANT TIWARI High Court of Judicature at Allahabad