2024 (7) TMI 1110

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....urable Mr. Justice C. Saravanan For the Petitioner : Mr.R.Krishnamoorthy for Mr.T.Bashyam For the Respondent : Mr.J.K.Jayaselan Government Advocate COMMON ORDER By this common order, all these Writ Petitions are taken up for dismissal. 2. In these Writ Petitions, the petitioner has challenged the respective assessment orders dated 16.05.2023 bearing reference No.33AEIPR7002M1ZC for ....

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...., has, however, paid disputed tax together with the interest. 5. It is submitted that the 100% penalty, that has been levied, is usurious and therefore, liable to be interfered with. 6. The learned counsel for the petitioner has drawn attention to the decision of this Court in the case of M/s.Aarthi Hotels vs. Assistant Commissioner (ST) (FAC) in W.P.No.3474 of 2021, dated 08.12.2021. Specif....

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....n account of latches, in the light of the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 10. It is submitted that even otherwise, the appellate remedy is also time barred in the light of the decision of the Hon'ble Supreme Court in the case of....

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....erarchy prescribed under the respective GST enactments. Law on the subject as I understand is that there is no scope for any reduction of penalty, contrary to Section 74 of the respective GST enactments. 13. In the case of M/s.Aarthi Hotel referred supra by the learned counsel for the petitioner, the petitioner M/s.Aarthi Hotel had availed Input Tax Credit but had not utilised the same. Whereas....