An appeal could not be made solely against penalty: Madras HC

Aatral Associates Vs State Tax Officer (Madras High Court)

In the case of Aatral Associates Vs State Tax Officer, the Madras High Court addressed the issue of whether a taxpayer can appeal solely against a penalty when the related tax has already been paid. The petitioner challenged the assessment order dated March 21, 2023, which included both tax and penalty. After receiving a show cause notice on February 20, 2023, the petitioner paid the tax but contested the penalty through an appeal. However, this appeal was dismissed by the second respondent on the grounds t

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