2023 (7) TMI 1002

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....IGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-7-2023<br>W. P. No. 19583 of 2023 And W. M. P. Nos. 18844 and 18845 of 2023 - -<br>GST<br>Honourable Mr. Justice C.Saravanan For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.Sai Srijan Tayi Senior Standing Counsel ORDER Mr.Sai Srijan Tayi, learned Senior Standing Counsel takes notice on behalf of the respondents. ....

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....minated in the impugned order. 4. By the impugned order dated 28.03.2023, the first respondent has imposed penalty and interest on the petitioner under Section 50 and Section 73(9) read with Section 122(2)(a) of the CGST Act. The dispute has arisen on account of the fact that the petitioner has filed a revised return in terms of the decision of the decision of the Bombay High Court in Chep Indi....

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....e the Appellate Commissioner as to whether the petitioner will be liable to pay interest and penalty under Section 50 and Section 73(9) read with Section 122 (2) (a) of the CGST Act. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 8. Though the petitioner has an alternate remedy before the Appe....