GST Order imposing penalty u/s. 122 remitted back on deposit of 25% of disputed tax

P. G. Metal Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that order imposing penalty u/s. 122(1)(vii) is set aside and remitted back with a condition to deposit 25% of disputed tax via Electronic Cash Register since petitioner failed to appear. Facts- The present writ petition is preferred by the petitioner. The petitioner has challenged the impugned Assessment Order, dated 26.02.2025 for the assessment year 2023-24. The impugned order has preceded a notice in DRC 01A, dated 16.12.2024 and a Show Cause Notice in DRC 01, dated 24.12.2024 and also personal hearing no...