2025 (12) TMI 1187

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....f 2025 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Ms. K. Kumudham Barathi For the R1 to R3 : Ms. Amirtha Poonkodi Dinakaran Government Advocate ORDER In this Writ Petition, the petitioner has challenged separate orders passed by the respondents under Section 73 and 74 of the respective GST enactments for the tax period 2019-2020, as detailed below:- PAYME....

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.... no late fee under Section 47 of the respective GST enactments has been imposed on the petitioner in the aforesaid impugned order dated 28.08.2024. The present writ petition has been filed only on 23.10.2025. 3. The aforesaid impugned order dated 28.08.2024 imposing a General Penalty of Rs. 50,000/-, without the imposition of late fees under Section 47 of the respective GST enactments does not ....

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....hat the cases be remitted back. 6. Recording the same, the aforesaid impugned assessment orders dated 22.08.2024, 24.08.2024 and 28.08.2024 passed under Section 73 of the respective GST enactments are quashed. The cases are remitted back to the respondent to pass a fresh order on merits, subject to the petitioner depositing 50% of the disputed tax in respect of the tax demand confirmed vide afo....

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....24.08.2024 and 28.08.2024 as an addendum to the Show Cause Notice dated 27.05.2024. 10. In the result, the writ petition is partly allowed and partly dismissed. (i) the challenge to the assessment order dated 28.08.2024 bearing ZD3308242615954 is dismissed. (ii) the remaining impugned orders at Serial Nos. 2 to 4 in the above table are disposed of by way of remand, subject to ....