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<h1>Principal Commissioner, SGST vs. Shiva Castings: SLP Dismissed, Petitioner Directed to File Review Application Against Tax Penalty</h1> <h3>Assistant Commissioner, State Tax Versus Golden Mesh Industries</h3> The SC dismissed the special leave petition, advising petitioner to file a review application instead. Department's Counsel failed to address Court's ... In what manner is three times the monthly SGST tax taken to be the principal and 100% penalty imposed? - HELD THAT:- It is for the petitioner to file an application seeking review of the order and not preferring the SLP. SLP dismissed. The Supreme Court of India dismissed the special leave petition and advised the petitioner to file a review application instead. The Counsel for the Department did not answer questions posed by the Court regarding the imposition of three times the monthly SGST tax as principal and a 100% penalty.