Madras HC Dismissed GST Writ as Assessee Failed to Opt for Reduced Penalty

Geena Garments Vs State Tax Officer (Madras High Court) The petitioner challenged an Assessment Order dated 05.02.2025 issued in Form GST DRC-07 for the tax period 2017–2018 under Section 74 of the GST enactments. The order followed a Show Cause Notice dated 30.08.2024 in Form GST DRC-01, to which the petitioner had responded earlier. Through the impugned order, the tax demand of ₹2,37,965 each towards SGST and CGST, relating to ineligible Input Tax Credit (ITC), was confirmed. In addition, interest and penalty were imposed. The total liability included interest of ₹4,19,418 and penalty ...