Dealer not obligated to pay penalty at 15% | Section 74(5) | CGST Act 2017

D. Rama Kotiah and Co. Vs State of Andhra Pradesh (Telangana High Court)

While a show cause notice is required to be issued under Section 74(1) of the APGST Act for recovery of penalty equivalent to the tax specified in the notice, Section 74(5) of the said Act enables the dealer to pay 15% penalty on his own accord before receipt of a notice under Section 74(1) of the Act. Section 74(5) of the APGST Act enables the dealer to avoid payment of penalty beyond 15%, if penalty at 15% is paid before receipt of a show cause notice. That does not mean that, ev

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