2026 (9) TMI 1827

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....M. Santhanaraman Senior Standing Counsel ORDER An order dated 14.02.2025 is assailed insofar as imposition of penalty is concerned. 2. Learned counsel for the petitioner submits that the proceedings pertain to the assessment period 2020 - 2021, which was the COVID-19 pandemic period. As a result, he submits that there was a delay in remitting taxes under GSTR 3B. 3. Mr. M. Santhanarama....