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        GST

        HC partially dismissed the petition under Section 161 of the...

        Petition partly dismissed under Section 161; limited liberty to appeal against penalty under Section 74(9) subject to deposit.

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                          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.
                                HC partially dismissed the petition under Section 161 of the respective GST enactments challenging levy of penalty under Section 74(9) for belated payment of admitted SGST/CGST. The petitioner, having discharged the tax on specified dates, was granted limited liberty to file a statutory appeal against the impugned order dated 14.08.2023 within 30 days from receipt of this order, conditional upon deposit of 25% of the disputed tax amount plus interest attributable to the belated payment. Upon production of proof of such payment, the Appellate Authority is directed to entertain and decide the appeal on merits without reverting to the question of limitation. Petition disposed.
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