SC Allows Review on 100% GST Penalty Without Proof of Fraud

Godway Funicrafts Vs State of Andhra Pradesh & Ors. (Supreme Court of India) Contentions raised in pleadings but not argued in the main hearing can be validly raised in review; Supreme Court Remands Review Petition on 100% Penalty Under Section 74 CGST Act for Reconsideration by High Court Background: The case involves an appellant, M/s Godway Funicrafts, who challenged the dismissal of their writ petition and a subsequent review application by the High Court of Andhra Pradesh. The core issue revolved around the imposition of a 100% penalty without, as the appellant argued, the department...