100% Penalty cannot be Imposed if Show Cause Notice is issued under section 73


Last updated: 21 February 2024

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of K.S. Janarthanam v. Deputy State Tax Officer [W.P. No. 1848 of 2024 dated January 31, 2024] disposed of the writ petition, thereby holding that, 100 percent penalty cannot be imposed when Show Cause Notice is issued under Section 73 of Tamil Nadu Goods and Services Act, 2017 ("the TNGST Act")

Citation :
W.P. No. 1848 of 2024 dated January 31, 2024

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Bimal Jain
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