No penalty if all taxes are paid before issuance of SCN
Last updated: 23 August 2023
Court :
CESTAT, Chennai
Brief :
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No.40764 of 2013 dated July 31, 2023] quashed the penalty imposed by the adjudicating authority and held that penalty under section 77 and 78 of the Finance Act, 1994 ("the Finance Act") will not to be imposed in cases where duty and interest are paid voluntarily.
Citation :
Service Tax Appeal No.40764 of 2013 dated July 31, 2023
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Bimal Jain
Published in GST
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