2024 (2) TMI 795

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....the Respondent : Mrs. K. Vasanthamala, GA ORDER The petitioner challenges an order dated 01.12.2023 issued in respect of a rectification application filed by the petitioner on 20.11.2023. 2. The petitioner states that he is a civil works contractor and a registered person under GST laws. Initially, the petitioner received a notice in Form GST-ASMT-10 with regard to discrepancies in the return f....

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....is relied upon to corroborate the submission. By referring to the impugned order and, in particular, the revenue abstract at page 72 of the typed set, learned counsel points out that 100% penalty was imposed although the show cause notice was issued under Section 73. The challenge is limited to the said extent. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice on behalf of the re....