2025 (6) TMI 1658

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... C. Saravanan For the Petitioner : Mr. R. Aravindan For the Respondents : Mr.N.Dilip Kumar Senior Standing Counsel ORDER This Writ Petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and learned Senior Standing Counsel for the respondents. 2. This Writ Petition is filed against the impugned Order-in-Original, bearing O.C.No.22/2025 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es fifty thousand nine hundred and ten only) from the taxpayer for the delayed filing of GSTR-1 returns under section 47(1) of the CGST Act, 2017 TNGST Act, 2017, as discussed in para 10.5 above; iv) I confirm the demand of interest of Rs. 11,82,520/- (CGST-Rs.5,91,260/-; SGST-Rs.5,91,260/-) (Rupees eleven lakhs eighty two thousand five hundred and twenty only) from the taxpayer on the de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arranting interference under Article 226 of the Constitution of India. 5. The learned Senior Standing Counsel for the respondents, on the other hand, would submit that this Writ Petition is devoid of merits and liable to be dismissed. 6. It is submitted that the petitioner has an alternate remedy by way of filing appeal before the Appellate Authority and therefore, the petitioner has to work....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at the time of admission by directing the petitioner to pay the interest levied vide the impugned order and giving liberty to the petitioner to challenge the impugned order insofar as the imposition of penalty is concerned. 10. Insofar as the penalty is concerned, the petitioner has to comply with the other mandatory requirements under Section 107 of respective GST enactments including pre-dep....