Penalty alone can be Challenged when Tax is Paid: Madras HC directs GST dept to take Appeal on Record [Read Order]
The petitioner had the right to contest the penalty separately, and the appellate authority should have entertained the appeal rather than dismissing it on procedural grounds, observed the bench of Justice Krishnan Ramasamy
By Navasree A.M - On September 20, 2024 1:02 pm - 2 mins read
The Madras High Court ruled that a taxpayer can challenge the imposition of a penalty under the Goods and Services Tax ( GST ), when the liability is paid. The court directed the GST Department to take an appeal filed solely against the penalty on record, thereby providing relief to the petitioner who had faced…
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