TaxTMI 
TaxTMI 
2024 (5) TMI 757
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....the Petitioner : Mr.I.Romeo Roy Alfred For the Respondents : Mr.J.K.Jayaselan Government Advocate ORDER The Writ Petition is disposed of at the time of admission with the consent of Mr.J.K.Jayaselan, learned Government Advocate for the respondents. 2. The petitioner has challenged the impugned order dated 30.12.2023 passed by the third respondent in his proceedings bearing Ref.No.GSTIN. 33ALYP....
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....nt shall be calculated by the taxable person in accordance with the provisions of Sec.50(1) of the GST Act 2017. 3. Penalty to a tune of 10% on the tax liability proposed u/s 73(9) of the GST Act 2017, works out to Rs. 4,16,518/- (IGST Rs. 4,09,452/-, CGST Rs. 3,533/- & SGST Rs. 3,533/-). This amount is also ordered to be confirmed." 4. The reasons given for confirming the demand proposed in th....
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....oduct is the industrial input for the Brush Industry, and the entire supplies were effected to Manufacturing units located in other states. Hence the manufactured products is a "Coir Product (Value added product of Coconut)" is taxable at 12% (HSN 9404) Entry No.223/ Schedule II of Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017" 5. It is noticed that though it was argued by the learn....
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....nts, this Court is inclined to set aside the impugned order subject to the petitioner depositing 10% of the disputed tax with the third respondent within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall file detailed reply to the impugned order enclosing the technical literature and produce the samples before the third respondent The impugned order, which ....