Waiver of GST Interest & Penalty Denied Solely for Wrong Mode of Payment Set Aside: Orissa HC

Simon India Limited. Vs Assistant Commissioner of CT &  GST (Orissa High Court) The Orissa High Court examined a writ petition challenging rejection of an application seeking waiver of interest and penalty under Section 128A of the GST Act. The petitioner, a GST-registered company executing works contracts, was subjected to audit and issued a show cause notice under Section 73 for the tax period July 2017 to March 2018. An adjudication order dated 27 December 2023 raised demands of tax, interest, and penalty under the GST and IGST Acts. The petitioner filed an appeal under Section 107, ma...