Madras HC Allows Appeal Against GST Penalty; Penalty alone Can Be Challenged

Aatral Associates Vs State Tax Officer (Madras High Court)

In the case of Aatral Associates vs. State Tax Officer, the Madras High Court ruled in favor of the petitioner, who challenged the rejection of their appeal against a penalty imposed under an assessment order. The petitioner had initially paid the tax but filed an appeal only against the penalty. However, the second respondent rejected the appeal, claiming that the penalty alone could not be challenged. The court found this rejection inappropriate, noting that the petitioner had fulfilled their tax liability and wa

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