2026 (3) TMI 284

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....ent : Mr. G. Meganathan, Junior Standing Counsel, Mr.S.Gurumoorthy, Senior Standing Counsel ORDER The Petitioner is before this Court challenging the impugned Order-in-Original No. 08/2024 GST-(Supdt.) dated 12.01.2024. By the said impugned order, the proposal contained in Show Cause Notice No.23/2023- GST (SUPDT) dated 09.11.2023 has been confirmed. 2. By the impugned order, the followin....

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....1) ibid with relevant provisions of TNSGST Act, 2017 made applicable to IGST vide Section 20 of IGST Act, 2017; (iii) I impose penalty of Rs. 42,928/- (IGST Rs. 0/- + CGST-Rs.21,464/- and SGST-Rs.21,464/-) on the taxpayer in terms of Section 73(9) of the CGST Act, 2017 with relevant provisions of TNSGST Act, 2017 made applicable to IGST vide Section 20 of IGST Act, 2017. (iv) I r....

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.... the Respondent submits that the writ petition is liable to be dismissed in view of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and Others Vs. Glaxo Smith Kline Consumer Health Care Limited, reported in 2020 SCC Online SC 440 as the Petitioner has challenged the impugned order belatedly by this Writ Petition. 5. Having considered the submissions made b....

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....riod of 30 days. 8. Within such time, the Petitioner shall also file a proper reply to the Show Cause Notice No.23/2023-GST (SUPDT) dated 09.11.2023 by treating the impugned Order-in-Original No.8/2024-GST-(Supdt) dated 12.01.2024 as addendum to the said show cause notice. 9. The attachment of the petitioner's bank account shall stand lifted, subject to the Petitioner complying with the abov....