GST: Penalty leviable when tax collected is not deposited within 30 days

Global Plasto Wares Vs Assistant State Tax Officer (Kerala High Court) Kerala High Court held that penalty leviable when the person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of payment of such tax. Facts- Vide the present writ petition, the petitioner has confined his grievance in respect of the penalty assessed in the impugned order in the extent of Rs. 40,000/- (Rupees Forty thousand only). It is submitted by the petitioner that he has paid all tax before thirty days from the date of the notice. The notice is dated 28.02.2022 an...