Facts of the case: In this case, the petitioner challenged the impugned order dated 13.03.2025, which was passed by the respondent pursuant to an earlier remand order of the High Court dated 16.08.2024 in connected writ petitions. In the earlier round, the Court had set aside the original assessment orders and directed the respondent to … Continue reading 31.03.2026: Where the tax liability is admitted and substantially paid, imposition of penalty under Section 73 of the GST Act is not justified and requires proper reconsideration: Madras High Court