2023 (4) TMI 860

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..... There will be an interim order directing the 1st respondent to verify monthly returns filed by the petitioner for the month of July 2022 and determine whether the amount in question was correctly shown as IGST instead of CGST/SGST. If the officer finds that the amount has been correctly shown as IGST in the monthly returns filed for the month of July 2022, notwithstanding the issuance of Ext.P13 .....

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..... wever, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGST. If the petitioner pays tax payable as IGST as CGST/SGST, there will be loss of revenue as far as the State of Kerala is concerned. This was the reason for initiating proceedings under Section 129. However, it cannot be lost sight of that in the E-way bill accompanying the goods, the tax paid was .....

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..... ther the mistake committed by the petitioner can be penalized by imposing a minor penalty. The authorised representative of petitioner shall mark appearance before the 1st respondent at 11 a.m on 24-08-2022 for the above purpose. Let orders be passed by the 1st respondent as directed above on or before 25-08-2022. The petitioner shall produce a copy of the returns for the month of July 2022 before .....

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