2025 (11) TMI 354

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.... challenged the impugned Order dated 20.03.2023 passed by the Respondent for the Tax Period 2021-2022 and impugned Order dated 14.08.2023 whereby the application filed under Section 161 of the respective GST enactments was partially rejected. 4. It is noticed that the Petitioner was issued with a Show Cause Notice dated 15.02.2023 in GST DRC-01, issued under Section 74 of the respective GST enactments. 5. By the aforesaid Show Cause Notice dated 15.02.2023, a sum of Rs. 6,61,408/- each was demanded towards SGST and CGST and Rs. 1,65,352/- each was demanded as penalty under SGST Act and CGST Act. 6. By the impugned Order dated 20.03.2023, a sum of Rs. 30,23,512/- was confirmed as detailed below:- Sl. No. Tax Period Tax (In ....

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....tive GST enactments, if any person served with an Order passed under Section 74(9) of the respective GST enactments pays the tax along with interest payable thereon under Section 50 of the respective GST enactments and a penalty equivalent to 50% of tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded. However, the Petitioner failed to take advantage of the same. 10. Learned counsel for the Petitioner submits that the Petitioner may be given one opportunity to file an appeal against the impugned Order dated 14.08.2023 insofar as the imposition of penalty under Section 74(9) of the respective GST enactments. 11. Learned counsel for the Petitioner however con....

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....spondent at this distant point of time. 16. The only issue that arises for consideration is whether the Petitioner is liable to pay penalty on account of belated payment of admitted tax liability towards SGST and CGST under Section 74(9) of the respective GST enactments. 17. At best, the Petitioner can be given liberty to challenge the impugned Order dated 14.08.2023, though limitation for filing an appeal has already expired considering the fact that the Petitioner has discharged the tax liability on the dates mentioned above. 18. Under these circumstances, liberty is given to the Petitioner to file a statutory appeal before the Appellate Authority within a period of thirty (30) days from the date of receipt of a copy of this orde....