Interest and penalty liability - Petitioner discharged GST...

Interest and penalty liability - Petitioner discharged GST liability before issuance of SCN - Petitioner sought permission to approach the appellate authority by way of statutory appeal. - While the respondent highlights the failure of the petitioner to remit tax on outward supplies, the court considers the circumstances surrounding the case. Given that the tax liability was settled in 2019 and 100% penalty was imposed, the court deems it just and appropriate to permit the petitioner to file a statutory appeal. However, since the time limit for filing the appeal has expired, the petitioner is required to remit a specified amount as a condition for filing the appeal.