2024 (6) TMI 744

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....T<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.M.N.Bharathi For the Respondent : Mr.R.Nanda Kumar Senior Standing Counsel ORDER This Writ Petition is disposed of, after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent and with the consent of the learned Senior Standing Counsel for the respondent dispensing with ....

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....17 readwith similar provisions under Tamil Nadu GST Act, 2017; II. I confirm the interest at the rate of 18% per annum on the amount confirmed in S.No.(I) above from them under Section 50(3) of the CGST Act, 2017 readwith similar provisions under Tamil Nadu GST Act, 2017; III. I impose a penalty amount of Rs. 2,76,660/- (Rupees Two Lakhs Seventy-Six Thousand Six Hundred and Sixty....

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....e, pursuant to which, the personal hearing was also held on 16.08.2023 by the respondent, wherein, the respondent has correctly given to the name of the petitioner. 6. It is submitted that the impugned order was posted in the GST common portal, which went unnoticed and that the petitioner realised that the impugned order has been passed only after the petitioner received threat from the respond....

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....TU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 8. Having considered the submissions made by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent, the Court is of the view that a liberty can be given to the petitioner to file statutory appeal before the Appellate Commissioner within a per....