Question 8 - In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 15 Demands and Recovery
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Reduced penalty option under Section 51B permits paying tax and interest plus reduced penalty within time to end proceedings. If an order under Section 51B confirms tax and penalty, the noticee may pay the confirmed tax with interest and a reduced penalty equal to fifty percent of the tax within thirty days of communication; such payment causes all proceedings in respect of that tax to be deemed concluded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reduced penalty option under Section 51B permits paying tax and interest plus reduced penalty within time to end proceedings.
If an order under Section 51B confirms tax and penalty, the noticee may pay the confirmed tax with interest and a reduced penalty equal to fifty percent of the tax within thirty days of communication; such payment causes all proceedings in respect of that tax to be deemed concluded.
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