Taxpayer Denied Reduced Penalty Rate; Court Upholds AO's Application of Section 73(11) Over 73(8) in GST Case.

Restriction on Benefit of reduction / Nil rate of penalty - Applicability of Section 73(11) or 73(8) - assessee had paid the tax within thirty days from the issue of notice along with interest - Amount of GST was collected from the others - AO rightly denied the benefit applying the provision of section 73(11) - HC .....

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