2026 (6) TMI 1202

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.... For the Respondent(s) : Mr.L.Gokulraj, Government Counsel (Tax) ORDER An assessment order in respect of assessment period 2018-19 was issued on 25.04.2024. The petitioner applied for waiver of interest and penalty on 19.02.2025 before an appellate order was passed. Said application was rejected under the order impugned herein. 2. Learned counsel for the petitioner contends that the re....

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....under sub-section (11) of section 107 or subsection (1) of section 108 has been passed; or (c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under subsection (1) of section 113 has been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax pa....

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....nt of having availed of Input Tax Credit from non existing tax payers, cancelled dealers and return defaulters. In such event, proceedings should have been initiated under Section 74 of applicable GST enactments, whereas the record shows that proceedings were initiated under Section 73. 6. For reasons set out above, impugned rejection order is unsustainable and is hereby set aside. As a corolla....