2024 (4) TMI 1032

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.... dated 12.09.2023 is assailed primarily with regard to the imposition of 100% penalty. 2. In relation to alleged wrongful availment of Input Tax Credit, proceedings were initiated against the petitioner and such proceedings culminated in impugned order dated 12.09.2023. 3. Learned counsel for the petitioner submits that a statutory appeal was not filed earlier because the petitioner decided to d....

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....scharged and that an appeal was not filed earlier since the petitioner intended to discharge liability to that extent, it is just and appropriate that the petitioner be permitted to file a statutory appeal only insofar as it pertains to penalty. 7. For reasons set out above, W.P.No.9418 of 2024 is disposed of by permitting the petitioner to file a statutory appeal only with regard to the penalty ....