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    <description>Interest and penalty waiver relating to a Section 73 CGST demand was sought on the ground that the appeal was rejected as time-barred without considering bona fide delay. The Madras High Court noted that, after the impugned order, the authorities passed a rectification order under Section 161 of the TNGST Act. The petitioner was directed to challenge the rectification order, if aggrieved, through due process of law, and the petition was disposed of.</description>
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      <description>Interest and penalty waiver relating to a Section 73 CGST demand was sought on the ground that the appeal was rejected as time-barred without considering bona fide delay. The Madras High Court noted that, after the impugned order, the authorities passed a rectification order under Section 161 of the TNGST Act. The petitioner was directed to challenge the rectification order, if aggrieved, through due process of law, and the petition was disposed of.</description>
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