https://www.taxtmi.com/caselaws?id=774202 After tax liability and interest had already been discharged, the Madras High Court limited reconsideration to the penalty imposed under the GST enactment's Section 74. The earlier appeal had been withdrawn on advice, and the petitioner did not seek refund of the tax paid. To balance revenue interests and the petitioner's position, the matter was remitted to the first respondent for fresh consideration confined to the penalty component alone. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774202 After tax liability and interest had already been discharged, the Madras High Court limited reconsideration to the penalty imposed under the GST enactment's Section 74. The earlier appeal had been withdrawn on advice, and the petitioner did not seek refund of the tax paid. To balance revenue interests and the petitioner's position, the matter was remitted to the first respondent for fresh consideration confined to the penalty component alone. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774202