https://www.taxtmi.com/caselaws?id=757803 An appeal challenging only the penalty portion of an assessment order could not be rejected as not maintainable merely because the tax component had already been discharged. Where the petitioner had paid the entire tax liability and sought review only of the penalty, the appellate authority was required to entertain the appeal, afford a hearing, and decide the matter on merits. The intimation rejecting the appeal was therefore set aside, and the appeal was directed to be taken on record and disposed of in accordance with law. en-us Mon, 12 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 23:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757803 An appeal challenging only the penalty portion of an assessment order could not be rejected as not maintainable merely because the tax component had already been discharged. Where the petitioner had paid the entire tax liability and sought review only of the penalty, the appellate authority was required to entertain the appeal, afford a hearing, and decide the matter on merits. The intimation rejecting the appeal was therefore set aside, and the appeal was directed to be taken on record and disposed of in accordance with law. Case-Laws GST Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757803