TaxTMI 
TaxTMI 
2025 (7) TMI 1702
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..... 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "A This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 14.06.2024 (annexed at Annexure A) as well as order dated 20.10.2023 (annexed at Annexure J) as being wholly without jurisdiction, arbitrary and illegal; B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith refund the amount of penalty deposited under Section 74(5) of the GST Acts along with....
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....e entire tax liability has been discharged through electronic credit ledger, no interest was leviable by virtue of sec.50 of the GST Act and no penalty was leviable on the petitioner as the petitioner has made the payment of tax and penalty prior to issuance of any intimation or show-cause notice by the competent authority. 3.5 The contention of the petitioner for non levy of interest and penalty was not accepted by the GST authority in audit. As per their letter dated 11.04.2023, an intimation was issued in Form GST DRC-01A demanding interest and penalty under the GST Act. The petitioner by reply dated 20.04.2023, submitted that no interest was leviable since the entire tax penalty was made by debiting the electronic credit ledger. It w....
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....s the Order-in-Appeal passed by the Appellate Authority are only for the purpose of imposition of interest and penalty. 4.2 Learned advocate Mr. Uchit Sheth, submitted that when the petition was filed the only contention available with the petitioner was to challenge the impugned orders on the ground that no interest and penalty could have been levied when there is sufficient balance in the electronic credit ledger of the petitioner which could not be offset by the petitioner at the relevant point of time. It was submitted that in view of the insertion of the provisions of Sec. 128A of the GST Act and more particularly the proviso of the sub-section(1) of sec. 128A which provides that where a notice has been issued under sub-section (1) ....
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....iled Form DRC-03 to offset the tax liability from the balance which in the electronic ledger. It was, further submitted that the petitioner has also paid the tax and penalty on the other income which was raised by the Audit Query. 4.4 It was therefore submitted that as per the provision of Sec. 75(2) of the GST Act, the Court may direct the respondent authority to pass a fresh de novo order under the provisions of Sec. 73 of the Act so as to enable the petitioner to get the benefit of sec. 128A of the GST Act. In support of his submission, learned advocate Mr. Uchit Sheth, referred to and relied upon the Agenda for 53rd GST Council Meeting held on 22.06.2024, wherein, in Agenda Item 3(vii), it was proposed for insertion of sec. 128A in t....
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.... Rule 164 of the GST Rules within six months from the date of communication of the order of the proper officer redetermining the amount of tax to be paid under Sec. 73 of the GST Act by the petitioner. 4.7 It was submitted that in the facts of the case, that the petitioner is saddled with the liability of payment of interest and penalty, and therefore, the proper officer has to pass an order under Sec. 73 of the GST Act for levy of interest and penalty only as per the provisions of Sec. 73 of the GST Act redetermining the interest and penalty as per the provision of Sec. 73 of the GST Act. 5. On the other hand, learned advocate Ms. Hetvi Sancheti for the respondent submitted that the respondent authority has issued the notice under Se....