2024 (8) TMI 247

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....mar Ramamoorthy For the Petitioner : Mr. S. Ramanathan For the Respondent : Mr. A.P. Srinivas, Senior Standing Counsel ORDER An order in original dated 22.11.2022 is assailed in this writ petition in so far as penalty was imposed without taking into consideration the amounts remitted by the petitioner earlier. Upon receipt of show cause notice dated 17.12.2021, the petitioner submitted....

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....hose circumstances, learned counsel contends that 10% of such amounts could not have been imposed as penalty as per sub-section (9) of Section 73 of applicable GST enactments. Therefore, he submits that the matter requires reconsideration only in so far as penalty is concerned. 3. Mr.A.P.Srinivas, learned senior standing counsel, appears on behalf of the respondent. He submits that the petition....

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....e GST enactments. These facts and circumstances justify reconsideration only in so far as imposition of penalty is concerned. 5. For reasons aforesaid, the impugned order dated 22.11.2022 is set aside only in so far as the imposition of penalty is concerned. Consequently, the matter is remanded to the respondent for the limited purpose indicated above and after providing a reasonable opportunit....