HC: Directs Assessee to apply for withdrawal of penalty order on proof of payment

Allahabad HC observes that the relief claimed against the order dated February 15, 2018 u/s 129 (3) of the GST Act having been made at a belated stage, would be barred by laches, and further opines that in the event the Assessee has actually made payment of  the entire  amount due towards tax and penalty referred to in the notice issued u/s 129(1), it may submit proof before the authority concerned and apply for rectification/withdrawal of the said order; Notes that...