The High Court set aside the impugned assessment orders imposing a 100% penalty u/s 74 of the Tamil Nadu...

The High Court set aside the impugned assessment orders imposing a 100% penalty u/s 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for excess claims of Input Tax Credit and short payment of tax due to discrepancies in sale invoices and turnover reported. The petitioner was directed to deposit a sum of Rs. 25,00,000/- in addition to the amount of Rs. 11,36,408/- already paid within three weeks. .....

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