2026 (3) TMI 1363

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....r : Mr. N. Neevetha For the Respondent : Mrs. K. Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent. 2.This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3.The present writ petitio....

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.... 1,73,365/-. The impugned order records that the petitioner has paid a sum of Rs. 3,65,382 as detailed below. Sl. No. Details of Tax Abstract of amount (Rs.) of Demand IGST CGST SGST CESS Total 1. a) Defect 1-GSTR-3B vs GSTR-1 Out mismatch (Tax) 77201 8750 8750 0 94701   b) Defect 3-Less turnover reported in GSTR 3B (Tax) 0 47350 473....

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.... 5(b) Interest u/s. 50(1) TNGST Act, 2017 for Defects 1, 3 & 5 90991 71824 71824 0 234639 6.The learned counsel for the petitioner also submits that the excess amount paid by the petitioner ought to have been adjusted towards the interest and penalty sustainable. 7.In the facts and circumstances of the case there are no justification in imposing penalty under Section 73 ....