https://www.taxtmi.com/caselaws?id=788608 Penalty under Section 73 of the Tamil Nadu GST Act was not sustained because the admitted tax liability and payment-accounting dispute did not, on the stated facts, justify penalty; the assessee was allowed to make a proper representation. Interest under Section 50(1) had to be recalculated by first adjusting excess amounts already paid against outstanding dues, and only the balance, if any, could be demanded. The matter was therefore remitted for fresh consideration limited to proper computation of interest after adjustment of excess payment, with the penalty component rejected on the facts. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788608 Penalty under Section 73 of the Tamil Nadu GST Act was not sustained because the admitted tax liability and payment-accounting dispute did not, on the stated facts, justify penalty; the assessee was allowed to make a proper representation. Interest under Section 50(1) had to be recalculated by first adjusting excess amounts already paid against outstanding dues, and only the balance, if any, could be demanded. The matter was therefore remitted for fresh consideration limited to proper computation of interest after adjustment of excess payment, with the penalty component rejected on the facts. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788608