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    <title>2023 (11) TMI 93 - KERALA HIGH COURT</title>
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    <description>HC upheld penalty imposed under GST Act for failure to remit collected tax within 30 days, despite tax being paid within notice period. The court interpreted Sections 73(8) and 73(11) to mean that timely tax payment does not automatically exempt an assessee from penalty when collected tax is not deposited to government within stipulated timeframe. Writ petition challenging penalty was dismissed.</description>
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      <description>HC upheld penalty imposed under GST Act for failure to remit collected tax within 30 days, despite tax being paid within notice period. The court interpreted Sections 73(8) and 73(11) to mean that timely tax payment does not automatically exempt an assessee from penalty when collected tax is not deposited to government within stipulated timeframe. Writ petition challenging penalty was dismissed.</description>
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