2024 (7) TMI 921

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.... For the Petitioner : Mr. K. Siri Chadana For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order dated 13.02.2023 imposing late fee and penalty for non filing of annual returns and reconciliation statement in time is challenged in this writ petition. The petitioner asserts that he was unable to participate in proceedings culminating in the impugned order because GST compliances were en....

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....ccount the assertion that such non participation was on account of not being aware of proceedings, the interest of justice warrants reconsideration especially by taking into account that the entire late fee portion was remitted by the petitioner. 5. For reasons set out above, impugned order dated 13.02.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted t....