HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4675 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. Mr. Ajay Kumar Yadav, 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. He further submits that Section 125 of the Act would not apply to his case, as the said section deals with the general penalty to be imposed where no specific penalty is separately provided for in the Act. He 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 his 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 measure and is without any basis in law. 4. Accordingly, the impugned order dated 11.09.2024 for the month of July 2024 is quashed and set aside. 5. The writ petition is allowed. September 24, 2025 Dev Versus Counsel for Petitioner(s) : Ajay Kumar Yadav, Ashish Bansal, Siddharth Yadav Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Five Star Ent Udyog .....Petitioner(s) State Of U.P And Another .....Respondent(s) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad