2023 (11) TMI 93

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.... Sri. P. N. Damodaran Namboodiri, Sri. Hrithwik D. Namboothiri For The Respondents: By Adv. Smt. Jasmine M. M. - GP JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed impugning Exhibit P-5 order dated 14.09.2023. The Learned Counsel for the petitioner submits that the petitioner has confined his grievance in respect of the penalty assessed in the said impugned ....

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.... 3. On the other hand, Learned Government Pleader, Ms. M. M. Jasmine submits that Sub-section (8) of Section 73 comes into play when an assessee has not paid the tax on the transactions. But where the assessee has collected from the others and not credited it to the Government. It is Sub-section (11) of Section 73 which comes into play. She therefore submits that Sub-section (11) of Section 73 of....

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....nder; "3.6 Verified the reply and documents produced in detail. The taxable person had remitted the short paid amount of Rs. 38,969.00 under IGST and Rs. 552.00 each under CGST and SGST along with interest through DRC 03 vide ARN: AD320322003809G dated 10.03.2022 as against the discrepancies 1 and 2. As the collected tax is not paid within 30 days from the due date, vide section 73(11) of....

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....be, the statement under sub-section (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. (8) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all pro....