Taxpayer Denied Reduced Penalty Rate; Court Upholds AO's Application of Section 73(11) Over 73(8) in GST Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Restriction on Benefit of reduction / Nil rate of penalty - Applicability of Section 73(11) or 73(8) - assessee had paid the tax within thirty days from the issue of notice along with interest - Amount of GST was collected from the others - AO rightly denied the benefit applying the provision of section 73(11) - HC....