Penalty for GST evasion upheld but appeal restored on technical grounds; petitioner to be heard on merits.

The court upheld the penalty for GST evasion against the petitioner but restored the appeal on technical grounds, allowing the petitioner to be heard on merits. The petitioner's appeal was initially dismissed regarding the penalty for detention under Section 129 of the Bihar GST Act, 2017, and the finding of attempted tax evasion. However, the High Court set aside Annexure-9 due to procedural irregularities, enabling the appeal to proceed before the first Appellate Authority. The petitioner had already paid the entire penalty, and the appeal will be reconsidered despite the absence of the disputed amount in Annexure-9/A. .....

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