2024 (10) TMI 964

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nakar For the Respondent : Mr. Gowrishankar Standing Counsel ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 11.10.2023, insofar as it levies penalty under Section 122(2)(b) of the CGST Act. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a Local Authority and falls within the definition of "Loca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... GST to the tune of Rs. 11,67,690/- from the contractors/tenants during the period from October 2018 to March 2020, but failed to remit the same to the Government account. 4. It was submitted by the learned counsel for the petitioner that during the course of assessment, the petitioner remitted a sum of Rs. 9,21,702/- along with interest and thereafter, remitted the remaining sum of Rs. 2,45,98....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... account the peculiar facts of the case, wherein, the petitioner has paid the entire tax along with interest, this Court is of the view that the petitioner may be granted one final opportunity to put forth its objections, which was not objected to by the learned Standing Counsel for the respondent. 7. In view thereof, the impugned order dated 11.10.2023 is set aside. The impugned order shall be....