2025 (1) TMI 1644

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....a and Krishna Agarawal, Counsels, for the Respondent. ORDER This petition has been filed by the petitioner aggrieved of the order dated 16-12-2023 and demand notice dated 24-4-2024 issued by the Deputy Commissioner State Tax, Sector-12, Prayagraj for the period April, 2018 to March, 2019, wherein a demand of tax of Rs. 2,77,396/- and penalty to the tune of Rs. 27,738/- has been raised. 2.....

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....ot considered and in case, the same amount was adjusted, in terms of provisions of Section 128A of the Act, the interest and penalty would have been waived. 4. A perusal of the record indicates that while the aspects on which notice was issued have been determined, the submissions made by the petitioner for adjusting the demand of CGST and SGST from IGST have not been dealt with and penalty has....