Madras High Court Ruling: 100% Penalty not Leviable when SCN Issued under Section 73 Penalty under GST: In a recent decision by the Hon’ble Madras High Court on January 31, 2024, in the case of K.S. Janarthanam v. Deputy State … Continue reading Penalty of 100% Cannot be Imposed When Show Cause Notice Issued under Section 73 of TNGST Act: Madras HC