HC Sets Aside GST Penalty Exceeding SCN; Matter Remanded for Fresh Decision

Metal N Strips Vs Joint Commissioner of Commercial Tax (Karnataka High Court)

In this writ petition, the petitioner sought quashing of two orders: the order dated 30.06.2023 issued by the second respondent under Section 74 of the KGST Act read with Section 122(1)(vii), and the appellate order dated 07.10.2023 whereby the first respondent dismissed the petitioner’s appeal and affirmed the earlier order. The petitioner also requested any other appropriate relief.

The petitioner argued that although tax and interest were correctly reduced by the second respondent after consid

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