If option to pay tax has been opted under Section 74 then interest and penalty also has to be paid under Section 74 to quash the proceedings

Brief summary of the case

Court: IN THE HIGH COURT OF KERALA AT ERNAKULAM
Number: W.P.(C) No. 20468 of 2020(G)
Petitioner: Muhammed Kochudiyil Ishabeevi Alias Isha Shaefi
Respondent: State Tax Officer Intelligence
Date of decision: 30.12.2020
Judges: The Honourable Mr. Justice A.k.jayasankaran Nambiar

If option to pay tax has been opted under Section 74 then interest and penalty also has to be paid under Section 74 to quash the proceedings

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Brief summary of the case

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