HC dismissed the writ by permitting the Petitioner, who had...

HC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the respective GST enactments, to challenge the impugned order dated 26.01.2025 before the Appellate Authority under s.107 within thirty days from receipt of this judgment. The Appellate Authority is directed to admit and decide the appeal on merits after hearing the Petitioner, explicitly without raising the bar of limitation by virtue of prior payment. No estoppel arises from payment to preclude appellate adjudication. The writ is disposed of, subject to the foregoing liberty to pursue statutory appeal.