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2024 (9) TMI 225 - HC - GSTLevy of penalty under Section 73 of SGST and CGST - alleged difference between the value of supply reported in GSTR 3B and GSTR 1 - HELD THAT - The Revenue do not have any serious objection, considering the fact that, the entire tax and interest and the petitioner is now coming forward to pay 10% of the penalty and the petitioner was unable to participate only due to his ill-health. In view thereof, the writ petition stands disposed of by setting aside the impugned order and directing the first respondent to pass orders afresh after providing the petitioner an opportunity of hearing. The petitioner shall submit their objection within a period of two weeks from the date of receipt of a copy of this order. If any such objection is filed, the same would be considered and orders passed in accordance with law, after granting reasonable opportunity. Petition disposed off.
The High Court of Madras heard a writ petition challenging a penalty under Section 73 of SGST and CGST. The petitioner had already paid the tax and interest but disputed the penalty due to differences in reported values. The court set aside the impugned order and directed a fresh hearing, allowing the petitioner to submit objections within two weeks. No costs were awarded.
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