2024 (6) TMI 1376

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....onourable Mr. Justice C. Saravanan For the Petitioner : Mr. N. Murali For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard Mr.N.Murali, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. The writ petition has been filed against the impugned order dated 29.12.2023 under the provisions of....

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....ipt of GTA Service from unregistered person in Form DRC-03 dated 13.05 2024 vide ARN AD330524020329D and AD3305240203931. c) I state that the Petitioner has paid interest of Rs. 41,877/-, SGST Rs. 22,721/- CESS on delayed payment tax for the period July 2017 in Form DRC-03 dated 15.06.2024 vide ARN AD330624023869U. d) The GST Department has also recovered Rs. 1,40,283.00 towards ....

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....um. 5. The learned Additional Government Pleader appearing for the respondent would submit that the writ petition is devoid of merits and is liable to be dismissed in the light of the Hon'ble Supreme Court in Singh Enterprises Vs. Commissioner of C.Ex., Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C). 6. Having considered the submissions made by the learned counsel for the petitioner ....