https://www.taxtmi.com/caselaws?id=776133 The SC held that the levy of 100% penalty under section 74 of the CGST Act, 2017 could not be sustained as fraud or wilful concealment was not proved. The appellant was permitted to raise the challenge to the penalty in the review application despite it not being expressly argued earlier, as it was included in the writ petition memorandum. The SC set aside the High Court's order rejecting the review application on procedural grounds and remanded the matter for consideration on merits. The appeal was allowed in part, directing the HC to examine the validity of the penalty afresh. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776133 The SC held that the levy of 100% penalty under section 74 of the CGST Act, 2017 could not be sustained as fraud or wilful concealment was not proved. The appellant was permitted to raise the challenge to the penalty in the review application despite it not being expressly argued earlier, as it was included in the writ petition memorandum. The SC set aside the High Court's order rejecting the review application on procedural grounds and remanded the matter for consideration on merits. The appeal was allowed in part, directing the HC to examine the validity of the penalty afresh. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776133