2025 (8) TMI 320

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....an Viraraghavan, Sr. Adv. Mr. Parmod Kumar Sharma, Adv. Mr. Mohit D. Ram, AOR Mr. Prashant Bajaj, Adv. Ms. Nayan Gupta, Adv For the Respondent : Mr. Sahil Bhalaik, AOR Mr. Tushar Giri, Adv. Mr. Siddharth Anil Khanna, Adv. Mr. Ritik Arora, Adv. Mr. Shivam Mishra, Adv. Mr. Gouttam Polanki, Adv ORDER Leave granted. 2. Being aggrieved by the order dated 11.11.2020 passed in W.P.No.10350 of....

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.... application that the imposition of 100% penalty was not correct as fraud or wilful concealment was not proved by the department under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, "CGST Act") and correspondingly Section 74 of the State Enactment. It was submitted that the said plea was raised in the memorandum of the writ petition but however was not possibly adumbrated a....

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....re is no merit in these appeals; that the High Court has considered the review application in detail and it was noted that there was no such contention raised originally in the writ petition and that such a contention could not have been raised for the first time in a review application and therefore, the High Court was justified in dismissing the review application. He therefore, submitted that t....

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....the contention regarding the imposition of 100% penalty in the review application as it was a ground raised in the memorandum of writ petition. Therefore, we find that the High Court has to consider the same on merits in the review application. 9. In the circumstances, the order passed in the Review IA No.1 of 2021 dated 06.05.2022 is set aside and the same is restored on the file of the High C....