TMI Blog2024 (4) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... roach the appellate authority by way of statutory appeal. - Benefit of the proviso to Section 50(1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Petition is disposed of by permitting the petitioner to present a statutory appeal before the appellate authority subject to the condition that the petitioner remits a sum of Rs. 2.5 lakhs (Rupees two lakhs fifty thousand only) towards in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST liability on 31.03.2019, 03.04.2019 and 23.04.2019 through the electronic credit ledger. The impugned order was issued in these facts and circumstances. 2. Learned counsel for the petitioner submitted that the petitioner is entitled to the benefit of the proviso to Section 50(1) of the Central Goods and Services Tax Act, 2017 and is, consequently, not liable to pay interest. Because the tax li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of challenge is with regard to interest and penalty. The order discloses that 100% penalty was imposed. By taking into account the fact that the petitioner discharged the GST liability in 2019 and the fact that 100% penalty was imposed, it is just and appropriate that the petitioner be permitted to present a statutory appeal. Since the time limit for filing such appeal expired, the petitioner sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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