Judicial Corner: GST
Madras HC set aside order imposing 100% penalty as tax was paid before issuance of order:-
Where assessee paid tax dues after inadvertently availing ineligible input tax credit, 100% penalty order under Section 74 set aside, remanded for reconsideration with opportunity for assessee to be heard.
(In the high court of judicature at madras in Jayasri Traders Vs Assistant Commissioner)
