2026 (9) TMI 2081

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....able Mr. Justice C. Saravanan For the Petitioner : Mr. A. Dhamodaran For the Respondent : M/s. P. Sudarkodi Nachiar Government Advocate (Taxes) COMMON ORDER M/s.P.Sudarkodi Nachiar, learned Government Advocate (Taxes), takes notice for the respondent. 2. These Writ Petitions are taken up for final hearing at the time of admission with the consent of the learned counsel for the petit....

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....ause Notice in DRC-01 dated 26.02.2026. By the aforesaid order, the petitioner has been imposed with a penalty under Section 122(1)(vii) of the respective GST enactments for making supplies without raising invoices and for taking invoices without receipt of the goods. 5.It appears that the petitioner is engaged in the sale of scrap and that the allegation of the Department is that the petitione....

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....ed of in terms of the order of this Court in Tvl. Suguna Cutpiece Center's case (cited supra). No costs. Consequently, connected miscellaneous petitions are closed. 9.As far as the impugned order dated 20.05.2026 for the tax period 2024-25, imposing a penalty under Section 122(1)(vii) of the respective GST enactments, is concerned, it is noticed that, despite personal hearings being fixed o....

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.... the petitioner has also made an endorsement to that effect in the Court bundle, which is extracted below: "The petitioner agrees to pay 10% of tax demand." 12.Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 26.02.2026 together with requisite documents to substantiate the case by treating the Impugned Order dated 20.05.2026 as an addend....