Imposition of Penalty though GST Paid: Madras HC Dismisses Petition and Allows 15 Days to File Appeal Despite Lapse of Limitation

The Madras High Court has dismissed a petition against the imposition of penalty, but allowed 15 days to file an appeal despite the lapse of limitation, where GST was already paid. This nuanced ruling indicates that while the court upheld the penalty, it showed leniency regarding the appeal period due to the tax already being paid. This decision provides a second chance for the taxpayer to challenge the penalty, emphasizing that the payment of tax often indicates a good faith effort, warranting a more liberal approach to procedural deadlines in certain circumstances.