Petition partly dismissed under Section 161; limited liberty to appeal against penalty under Section 74(9) subject to deposit.
Case-Laws
GST
HC partially dismissed the petition under Section 161 of the respective GST enactments challenging levy of penalty under Section 74(9) for belated payment of admitted SGST/CGST. The petitioner, having discharged the tax on specified dates, was granted limited liberty to file a statutory appeal against the impugned order dated 14.08.2023 within 30 d
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