Penalty U/s 74 - Goods and Services Tax - GST

Dear Sir, GST department had issued an Intimation Notice U/s 74 in form DRC01A to my client for reversal of ITC of Rs 2,10,000/- plus applicable interest and penalty @15% of tax on 12/07/2024. Client deposited tax amount of Rs 2,10,000/- via DRC03 on 16/07/2024. He did not deposited interest and applicable penalty. As on 27/07/2024 the department issued Show Cause Notice U/s 74 for payment of interest and Penalty as per section 74 of CGST Act. Client did not respond the SCN. Finally the demand order was issued on 01/02/2025 for payment of applicable interest and 100% Penalty. The provision of Section 74 provide the penalty @15% if payment made before issue of SCN, 25% if payment made within 30 days of SCN, 50% if payment made thereafter, 100% in other case. In this case client had already paid tax before issue of SCN. Please tell me the applicable penalty rate to the client. Thanks