https://www.taxtmi.com/caselaws?id=760618 An order imposing tax demand and 100% penalty under Section 74 was set aside because the record showed the tax dues had already been discharged and the order did not record reasons for invoking Section 74. The court noted payment of the CGST and SGST dues through Form GST DRC-03 and held that, in the absence of recorded reasons, the penalty determination required reconsideration. The matter was remitted for fresh consideration, with liberty to file a detailed reply and receive a fresh hearing, subject to payment of 10% of the cess demand. en-us Tue, 11 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760618 An order imposing tax demand and 100% penalty under Section 74 was set aside because the record showed the tax dues had already been discharged and the order did not record reasons for invoking Section 74. The court noted payment of the CGST and SGST dues through Form GST DRC-03 and held that, in the absence of recorded reasons, the penalty determination required reconsideration. The matter was remitted for fresh consideration, with liberty to file a detailed reply and receive a fresh hearing, subject to payment of 10% of the cess demand. Case-Laws GST Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760618