2024 (5) TMI 757

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....le Mr. Justice C. Saravanan For 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 h....

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....r the interest for the latter period upto the date of making payment 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 c....

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....iform length. It had lost its originality to be called as Coir Fibre. The manufactured product 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 Cent....

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....d one way or the other on the correct classification adopted by the petitioner and the respondents, 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 tech....