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TMI Blog2023 (7) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT - HC - Dated:- 3-7-2023 - W.P. No.19583 of 2023 And W.M.P. Nos.18844 and 18845 of 2023 - - - GST - Levy of Interest and penalty - the credit which was taken has been sanctioned - petitioner had also filed returns to transition the same credit - HELD THAT:- Though the petitioner has an alternate remedy before the Appellate Commissioner, there is no disputing facts that the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cient grounds to interfere with the impugned order. The impugned order seeking to impose interest and penalty on the petitioner is unsustainable. Therefore, the impugned order is liable to be quashed - petition allowed. - Honourable Mr. Justice C.Saravanan For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.Sai Srijan Tayi Senior Standing Counsel ORDER Mr.Sai Srijan Tayi, learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recover the amounts from the petitioner, which has culminated in the impugned order. 4. By the impugned order dated 28.03.2023, the first respondent has imposed penalty and interest on the petitioner under Section 50 and Section 73(9) read with Section 122(2)(a) of the CGST Act. The dispute has arisen on account of the fact that the petitioner has filed a revised return in terms of the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter can be agitated by the petitioner before the Appellate Commissioner as to whether the petitioner will be liable to pay interest and penalty under Section 50 and Section 73(9) read with Section 122 (2) (a) of the CGST Act. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 8. Though the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf was allowed after the implementation of GST by Sanction Order (Tran- 1 Credit) dated 20.02.2023. 11. I find sufficient grounds to interfere with the impugned order. The impugned order seeking to impose interest and penalty on the petitioner is unsustainable. Therefore, the impugned order is liable to be quashed. Accordingly, it is quashed. 12. Thus, this Writ Petition stands allowed. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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