https://www.taxtmi.com/caselaws?id=774197 Madras HC allowed petitioner's writ petition challenging GST penalty under Section 129. Despite petitioner's admitted violation of prescribed conditions, court held that export incentives cannot be denied for technical and venial breach, citing SC precedent in Hindustan Steel Ltd. Court directed respondents to appropriate Rs. 25,000 from amount already paid by petitioner and allow adjustment of balance against future tax liability, avoiding need for appellate remedy under Section 107. en-us Wed, 18 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774197 Madras HC allowed petitioner's writ petition challenging GST penalty under Section 129. Despite petitioner's admitted violation of prescribed conditions, court held that export incentives cannot be denied for technical and venial breach, citing SC precedent in Hindustan Steel Ltd. Court directed respondents to appropriate Rs. 25,000 from amount already paid by petitioner and allow adjustment of balance against future tax liability, avoiding need for appellate remedy under Section 107. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774197