{"id":74439,"date":"2025-11-24T08:57:51","date_gmt":"2025-11-24T03:27:51","guid":{"rendered":""},"modified":"2025-11-24T08:57:51","modified_gmt":"2025-11-24T03:27:51","slug":"prior-gst-deposits-overlooked-penalty-under-s-73-cgst-act-to-be-reconsidered-appeal-allowed-without-further-pre-deposit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74439","title":{"rendered":"Prior GST deposits overlooked; penalty under S.73 CGST Act to be reconsidered, appeal allowed without further pre-deposit"},"content":{"rendered":"<p>Prior GST deposits overlooked; penalty under S.73 CGST Act to be reconsidered, appeal allowed without further pre-deposit<br \/>Case-Laws<br \/>GST<br \/>HC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancellation, and that this crucial aspect was not properly considered by the adjudicating or appellate authority, indicating a lapse in adjudication. HC observed that, in terms of S.73 CGST Act, penalties on the Petitioner&#39;s directors may n<\/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=94464\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prior GST deposits overlooked; penalty under S.73 CGST Act to be reconsidered, appeal allowed without further pre-depositCase-LawsGSTHC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancella<\/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-74439","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74439","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=74439"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74439\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}