2025 (11) TMI 360

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....ani, Pushp Raj Sharma For the Respondent(s) : A.S.G.I., Gaurav Mahajan, Gopal Verma, Ramesh Chandra Shukla ORDER 1. Heard Sri Nitin Kumar Kesarwani, learned counsel for the petitioner and Sri R.C.Shukla, learned counsel for the revenue. 2. Challenge has been raised to the order dated 03.02.2025 passed by respondent no. 1 on the strength of show cause notice dated 03.08.2022. 3. Peru....

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....t, 2017 separately should not be imposed upon them. (v) The general penalty of twenty-five thousand rupees should not be imposed upon them under Central GS1 Act, 2017 and State GST Act. 2017 separately for failing to take amend registration to get their premises registered." 4. The petitioner submitted reply thereto and also participated in oral hearing on certain dates, the last being....

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....ting to Rs. 82.236/- under Section 74 (1) of the State GST act 2017; (v) 1 impose a redemption fine of Rs. 82,236/- in lieu of confiscation under Section 130 (2) of the Central GST Act, 2017. (v) 1 impose a redemption fine of Rs. 82,236/- in lieu of confiscation under Section 130 (2) of the State GST Act, 2017. (vi) I impose a penalty of Rs. 82.236/- under Section 122(1) of the Central GS....

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....e. 7. Affidavits have been exchanged and we have heard the parties at some length. 8. It cannot be denied that the impugned order has been passed on the basis of show cause notice dated 03.08.2022. That notice was issued under Section 130 read with Section 122 of the CGST Act, 2017 proposing the demand as noted above. 9. The impugned order has been passed after more than two years amongst....