M/s. Gopalakrishnan Mythily v. The Superintendent of Central GST And Central Excise
Case brief
What is this about?
GST taxpayer who paid the entire tax challenged a penalty-only order-in-original. The appeal period had expired; the court permitted filing an appeal within four weeks with a direction to entertain it on merits.
What did the court decide?
Liberty to file appeal within four weeks against penalty alone; appellate authority to entertain and dispose on merits; contentions left open; no costs.