100% Penalty Despite GST Discharge: HC allows statutory appeal

Alamelu Construction Vs Assistant Commissioner of GST & Central Excise (Madras High Court) The case of Alamelu Construction Vs Assistant Commissioner of GST & Central Excise, heard by the Madras High Court, revolves around the imposition of penalties despite the discharge of GST liabilities. The petitioner in this case had discharged their GST liability before the issuance of the show cause notice. Despite this, the impugned order imposed both interest and penalty. The petitioner argued for the applicability of the proviso to Section 50(1) of the Central Goods and Services Tax Act, 201...