2024 (9) TMI 225

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....he Petitioner : Mr. S. Renganathan For the R-1 & R-2 : Mr. J. K. Jayaselan Government Advocate For the R-3 : Mr. C. Karthik ORDER The present writ petition has been filed challenging the impugned order, dated 13.06.2023 only insofar as the levy of penalty under Section 73 of SGST and CGST is concerned. 2. It is submitted by the learned Counsel for the petitioner that the entire tax ....

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....t and the petitioner is now coming forward to pay 10% of the penalty and the petitioner was unable to participate only due to his ill-health. In view thereof, the writ petition stands disposed of by setting aside the impugned order and directing the first respondent to pass orders afresh after providing the petitioner an opportunity of hearing. The petitioner shall submit their objection within a ....