https://www.taxtmi.com/caselaws?id=781112 HC set aside the portions of the impugned orders imposing and confirming a penalty of Rs.6,05,17,933/- as illegal, arbitrary and contrary to Sections 74 and 75 of the KGST Act, and held the invocation of Section 122 to be improper. The petitioner's willingness to pay the tax and interest as determined was noted. The matter is remitted to the 2nd respondent for fresh reconsideration limited to the penalty payable, in accordance with law. Petition allowed in part. en-us Fri, 17 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781112 HC set aside the portions of the impugned orders imposing and confirming a penalty of Rs.6,05,17,933/- as illegal, arbitrary and contrary to Sections 74 and 75 of the KGST Act, and held the invocation of Section 122 to be improper. The petitioner's willingness to pay the tax and interest as determined was noted. The matter is remitted to the 2nd respondent for fresh reconsideration limited to the penalty payable, in accordance with law. Petition allowed in part. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781112