2026 (8) TMI 1686

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....6<br>WP(MD). No. 23456 of 2026 And WMP(MD)Nos. 17461 and 17463 of 2026 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.M.Divakaran For the Respondents : Mr.R.Gowri Shankar Senior Standing Counsel for GST & Customs ORDER Mr.R.Gowri Shankar, learned Senior Standing Counsel for GST and Customs, takes notice for the respondents. 2. This Writ Petition is taken u....

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....5 or 09.01.2025. Shri Rajesh Kannan, Managing Direction, appeared on 02.01.2025 and requested time to pay the remaining tax amount and assured to file a reply within a week time and the taxpayer submitted reply dated 11.01.2025 wherein he requested that the issues raised in the SCN should be considered under Section 73 of the CGST Act, 2017 rather than Section 74." 4.The order itself records th....

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....on 20 of IGST Act, 2017 against the taxpayer on the demand confirmed above. Accordingly, I confirmed the demand of interest and penalty from the taxpayer as proposed in the notice. However, I drop the demand of penalty under Sections 122(1)(iii) and (x) and 122(2)(a) of CGST/TNGST Act, 2017, in terms of Section 75(13) of CGST/TNGST Act, 2017, read with Section 20 of IGST Act, 2017 as I confirmed p....

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....25 DIN 20250959X00000000FB7, I am inclined to dispose of this writ petition by directing the petitioner to deposit the balance of the tax liability and interest, which remains unpaid as on date, within a period of 30 days from today. 8.Within such time, petitioner shall also deposit 10% of the penalty imposed on him under the impugned order and file an appeal before the Appellate Authority. In ....