2023 (9) TMI 700

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....he Respondent : Mr.T.N.C.Koushik Additional Government Pleader ORDER Mr.T.N.C.Koushik, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Assessment order dated 20.06.2023. Relevant portion of the impugned order reads as under: Interest under Section 50(3) of Tamil Nadu Goods and Service Tax Act 2017 as b....

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....nly only. But interest to be paid up to the date of payment made. But the taxpayer been instructed to pay the interest up to the date of payment of tax confirmed in the order. This will also attract penalty u/s 73(9) of the TNGST Act/CGST Act 2017. Penalty levied under section 73 (9) of Tamil Nadu Goods and Service Tax Act, 2017 as below:- As per Section 73(9) of the TNG....

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.... of the petitioner from Internal Page No.2 of the impugned order upto the Internal Page No.9. However, there is no discussion. Clearly, the impugned order has been passed in an arbitrary manner without considering the reply of the petitioner. 4. Considering the above, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordanc....