2026 (5) TMI 702

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....d Government Advocate for the Respondent. 3. The Petitioner is before this Court against the impugned Order dated 15.11.2025, thereby the following demand has been confirmed. Summary of Liability for 2021-22 Sr. No. Description SGST CGST IGST CESS Total 1 2 3 4 5 6 7 1 Total Tax due in (Excess Claim of ITC) Above 51264 51264 0 3352 105880 2 Interest 35595 35595 0 2327 73517 3 Penalty on amount in S.No.1 10000 10000 0 10000 30000 4 Late Fee 19000 19000 0 0 38000 5 Total (1+2+3+4) 115859 115859 0 15679 247397 4. The impugned Order has been passed in the absence of the reply to the Show Cau....

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.... Section 125 of the respective GST Enactments cannot be countenanced in view of the reasons that "General Penalty" under Section 125 of the respective GST Enactments can be imposed only in the absence of 'any other penalty' under the respective GST Enactments. 208. It is therefore held that the Petitioners in Table-4A are neither liable for "Late Fee" over and above Rs. 10,000/- under each of the respective GST Enactments nor liable for "General Penalty" under Section 125 of the respective GST Enactments. 209. As far as the case of Petitioners in Table-4B namely the Petitioners in W.P.No.19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 are concerned, they have been subjected to o....

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....in Table-3 are allowed. Therefore, "General Penalty" imposed under Section 125 of the respective GST Enactments on these Petitioners are set aside. (ii)W.P.Nos.27029, 27032, 27036, 32599, 34352, 34357, 35186 of 2023 and W.P.Nos.3572, 3916, 15690 of 2024 and W.P.Nos.9988, 28786, 42416, 46522 of 2025 as detailed in Table-4A are allowed. Therefore, "General Penalty" imposed under Section 125 of the respective GST Enactments on these Petitioners are set aside. These Petitioners are liable to pay a "Late Fee" of Rs. 10,000/- under the respective GST Enactments. (iii)W.P.No.19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 as detailed in Table-4B are allowed. These Petitioners are liabl....