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Madras HC Dismissed GST Writ as Assessee Failed to Opt for Reduced Penalty
Case Law Details
- Case Name
- Geena Garments Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Geena Garments Vs State Tax Officer (Madras High Court)
The petitioner challenged an Assessment Order dated 05.02.2025 issued in Form GST DRC-07 for the tax period 2017–2018 under Section 74 of the GST enactments. The order followed a Show Cause Notice dated 30.08.2024 in Form GST DRC-01, to which the petitioner had responded earlier.
Through the impugned order, the tax demand of ₹2,37,965 each towards SGST and CGST, relating to ineligible Input Tax Credit (ITC), was confirmed. In addition, interest and penalty were imposed. The total liability included interest of ₹4,19,418 and penalty ...
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