2025 (11) TMI 351

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....hakur, Advocate, vice Mr. Rajat Awasthy, Advocate. For the Respondents: Mr. Sushant Kaprate, Additional Advocate General. VIVEK SINGH THAKUR, JUDGE (ORAL) Present petition has been filed seeking following substantive relief(s):- "I. Issue a writ of certiorari thereby quashing and setting aside the impugned order dated 22.08.2024 passed by Respondents under Section 74(9) of the CG....

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....9/-, but after detecting the mistake, the aforesaid amount was deposited in next quarter in June, 2020. 3. However, the deposit of amount in June, 2020, was not taken into consideration by the respondent-authority, and authority had issued notices, i.e. DRC-01 (show cause/intimation) dated 10.07.2024 (Annexure P-4) and DRC-07 (order) dated 22.08.2024 (Annexure P-5), to pay total sum of Rs. 41,2....

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....and penalty as imposed, because a mistake committed by petitioner was rectified immediately by depositing the shortfall in the tax in the next quarter and, therefore, penalty or interest, if any, is to be imposed that should be only for delay of one quarter only and petitioner to pay the same in terms of law as applicable. 5. In response to the petition, Mr. Sushant Kaprate, learned Additional ....

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....t that the tax liabilities pertaining to the month of March, 2020 and April 2020 have been discharged in the return filed in form GSTR-3B on 13-06-2020 for the month April 2020 and has been duly verified on the GST BO Web Portal." 6. From the aforesaid instructions, it is apparent that according to respondent, as claimed by the petitioner, tax liability pertaining to the month of March, 2020 an....