{"id":71947,"date":"2025-07-04T08:38:42","date_gmt":"2025-07-04T03:08:42","guid":{"rendered":""},"modified":"2025-07-04T08:38:42","modified_gmt":"2025-07-04T03:08:42","slug":"petitioner-gets-partial-relief-as-penalty-under-section-74-gst-requires-fresh-consideration-after-amnesty-settlement","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71947","title":{"rendered":"Petitioner gets partial relief as penalty under Section 74 GST requires fresh consideration after amnesty settlement"},"content":{"rendered":"<p>Petitioner gets partial relief as penalty under Section 74 GST requires fresh consideration after amnesty settlement<br \/>Case-Laws<br \/>GST<br \/>The HC disposed of the petitioner&#39;s challenge to an assessment order after the petitioner discharged tax liability and interest under an amnesty scheme settlement. The court balanced revenue and petitioner interests by remitting the matter to the first respondent for reconsideration of the penalty imposition under Section 74 of the GST enactment only. While <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90135\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner gets partial relief as penalty under Section 74 GST requires fresh consideration after amnesty settlementCase-LawsGSTThe HC disposed of the petitioner&#8217;s challenge to an assessment order after the petitioner discharged tax liability and interest<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71947","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71947"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71947\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}