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1 ruling found

Madras High Court2 Sept 2026
For revenue
Global Infonetwork v. Superintendent of Central GST and Central Excise
Where petitioner delayed GST tax remittance for period 2020-2021 and challenged only penalty imposed at 10 percent of tax demand citing COVID-19 delays, but failed to pay tax and interest within thirty days as mandated for waiver, imposition of penalty at statutory rate was upheld and no ground existed for interference with penalty order

Global Infonetwork v. Superintendent of Central GST and Central Excise