GST Penalty Appeal allowed Despite Delay with Partial Pre-Deposit: Madras HC

Tvl. Nagaraj Sellappan Vs State Tax Officer (Madras High Court) The Madras High Court addressed a writ petition challenging two GST orders for the Tax Period 2021-22. The first, dated 20.03.2023, confirmed a demand of Rs. 30,23,512/- comprising SGST, CGST, interest, and penalties under Section 74 of the respective GST enactments. The second, dated 14.08.2023, partially rejected an application for rectification filed under Section 161, reducing the total payable amount to Rs. 4,70,808/-. The petitioner had voluntarily paid Rs. 3,38,310/- towards SGST and CGST under Section 73(5) via Form DRC-03...