2023 (9) TMI 700

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....dditional 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 below: Interest @ 18% should be calculated and....

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....ent 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 TNGST Act, 2017 the Proper Officer is empowered to levy penalty at 10% of tax which was excess credit claim of ITC by the tax payer. Hence, Penalty @ 10% or Rs. 10,000....