Court Allows Late Appeal Filing to Contest 100% Penalty Due to Settled Tax Liabilities and Intent to Resolve.

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....Imposition of 100% penalty - Late Filing of Writ Petition - Petitioner seeks an opportunity to contest the liability towards penalty by way of statutory appeal - The High Court acknowledged that the petitioner had indeed paid the entire tax and interest liability. Considering this, and the fact that the petitioner had not filed an appeal earlier due to the intention to discharge liability, the Court deemed it just and appropriate to permit the petitioner to file a statutory appeal specifically concerning the penalty.....