2024 (10) TMI 1323 - HC - GST

Challenge to penalty order passed in form GST MOV- 09 dated 21.09.2024 passed by respondent No. 2 under the provisions of CGST/IGST Act and Rules - clarification dated 31.12.2018 issued by the Central Board of Taxes and Customs GST Policy Wing - HELD THAT - The impugned demand of penalty order dated 21.09.2024, Annexure-1, passed by respondent No. 2 is set aside. The matter is remanded back to the competent authority to pass a fresh order in terms of the observations made hereinbefore within a period of two weeks from the date of receipt of copy of this order. The writ petition is allowed. by way of remand.

Summary

The writ petition challenged a penalty order passed under the CGST/IGST Act. The petitioner argued for a different section of the Act to apply based on a clarification. The court set aside the penalty order and remanded the matter for a fresh decision within two weeks. (Case: TMI, Allahabad High Court)