Order upheld, pay tax demand & interest. Fresh orders on penalty in 6 months, Penalty may drop if 53rd GST Council norms applied.

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Full Text of the Document

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....Impugned order partially upheld, petitioner directed to pay balance tax demand without prejudice to rights under remand order; petitioner also required to pay interest amount; respondents directed to pass fresh orders on merits regarding penalty u/s 122 of GST Act within six months, penalty may be dropped if 53rd GST Council recommendations implemented; petition disposed of.....