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TMI Blog2023 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... y days from the due date of the payment of the such tax, Sub-section 8 will not have any effect and such a person is liable to pay penalty. The Assessing Authority has taken the correct view in the matter and, therefore, there are no error of law which requires interference by this Court - petition dismissed. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner: By Advs. Sri. P. N. Damodaran Namboodiri, Sri. Hrithwik D. Namboothiri For The Respondents: By Adv. Smt. Jasmine M. M. - GP JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed impugning Exhibit P-5 order dated 14.09.2023. The Learned Counsel for the petitioner submits that the petitioner has confined his grievance in respect of the penalty assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a period of thirty days from the due date of payment of such tax . 4. The controversy involved in this writ petition falls in a narrow compass. The question is whether an assessee who had paid the tax within thirty dasy from the issue of notice along with interest would be held to be liable for penalty. He has collected the tax and has not paid it to the Government within thirty days from the date from he collected. The Assessing Authority in paragraph 3.6 of the impugned Exhibit P-5 order has held as under; 3.6 Verified the reply and documents produced in detail. The taxable person had remitted the short paid amount of Rs. 38,969.00 under IGST and Rs. 552.00 each under CGST and SGST along with interest through DRC 03 vide ARN: AD32032 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order. 6. Considering the provisions of Sub-sections 6, 8 and 9 of Section 73 of the GST Act, 2017 it is provided that if a person chargeable to tax fails to deposit the tax collected by him within a period of thirty days from the due date of the payment of the such tax, Sub-section 8 will not have any effect and such a person is liable to pay penalty. 7. Considering the above facts and the circumstances of the case, I find that the Assessing Authority has taken the correct view in the matter and, therefore, I do not find any error of law which requires interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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