2025 (2) TMI 788

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....d W. M. P. Nos. 42266 and 42267 of 2024 - -<br>GST<br>Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Ms. S. Gayathri For the Respondents : Ms. Amirthapoonkodi Dinakaran Government Advocate (Tax) ORDER This writ petition has been filed to quash the order dated 14/9/2023 passed by the second respondent in ZD3309230821621. 2. The brief facts that are necessary for the di....

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....di Dinakaran, learned Government Advocate (Tax) for the respondents. 4. The learned counsel appearing for the petitioner would submit that the staff of the petitioner who was handling GST, missed to check and inform the higher officials about the passing of the impugned order. Hence, there was a delay of 94 days in filing the appeal. She would further submit that on 25/10/202/4, appeal was summ....

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.... respondents would submit that impugned order of the second respondent is well reasoned and do not require any interference. 8. Perused the materials available on record. 9. Relevant paragraph of the order dated 11/6/2024 made in W.P.(MD) No.26254 of 2022 is extracted hereunder:- "I am of the view that imposition of penalty under the peculiar facts and circumstances of the case is u....

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....urt in COMMERCIAL STEEL ENGINEERING CORPORATION Vs. STATE OF BIHAR AND OTHERS (2020) 74 GSTR 51: 2019 SCC ONLINE PAT 3363. In such a view of the matter, this Court is inclined to set aside the order impugned in this writ petition, in the light of the order passed by this Court in W.P.(MD) No.26254 of 2022. 11. Accordingly, this writ petition is disposed of and the impugned order dated 14/9/2023....