Madras HC Allows Statutory Appeal on GST Penalty

Balu Jayaraman Vs Assistant Commissioner (ST) (Madras High Court) In the case of Balu Jayaraman vs Assistant Commissioner (ST) at the Madras High Court, a significant ruling was delivered regarding the imposition of a penalty following the discharge of full GST and interest liabilities. The judgment, dated 12.09.2023, faced challenge primarily on the grounds of the imposed 100% penalty. The petitioner, Balu Jayaraman, was embroiled in proceedings related to alleged wrongful availment of Input Tax Credit. These proceedings culminated in the impugned order dated 12.09.2023, which imposed a subst...