2024 (4) TMI 1033

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....tty, Senior Standing Counsel ORDER An order in original dated 27.09.2023 is assailed only in so far as it pertains to interest and penalty liability. Proceedings were initiated against the petitioner by issuing a show cause notice dated 27.02.2023. Even prior thereto, the petitioner had discharged the GST liability on 31.03.2019, 03.04.2019 and 23.04.2019 through the electronic credit ledger. Th....

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.... that the petitioner discharged the liability after the commencement of proceedings and therefore is not entitled to the benefit of the proviso to Section 50(1). 4. The impugned order records that the petitioner discharged GST liability on 31.03.2019, 03.04.2019 and 23.04.2019. Therefore, the limited scope of challenge is with regard to interest and penalty. The order discloses that 100% penalty ....