2024 (5) TMI 972

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....mar Additional Government Pleader ORDER The petitioner has filed this Writ Petition against the impugned order dated 10.07.2023 passed by the respondent in his proceedings bearing reference No.GSTIN 33AJFPK0790D1ZL/2020-21. 2. By the impugned order, the respondent has levied the interest and penalty under Section 74 (9) of the TNGST Act, 2017. Relevant portion of the impugned order is und....

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....nterest due upto 11.10.2022 (Tax paid) Rs. Penalty @ 100% of tax due Rs. SGST CGST SGST CGST SGST CGST Tax, Interest and Penalty due 280495 280495 80957 80957 280495 280495 Tax due, Interest and Penalty paid 280495 280495 80957 80957 280495 280495 Balance payable NIL NIL 80957 80957 280495 280495 Note: As ....

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....ered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 6. Considering the fact that there is no due of tax as on date, the issue relates only to imposition of penalty and interest on the petitioner during the period 2020-21, a liberty is given to the petitioner to file Statutory Appeal before the Deputy Commissione....