9911796707
TMI Blog2024 (2) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 73 - HELD THAT:- On examining the notices on record, it is clear that such notices were issued under Section 73 and not under Section 74 of the TNGST Act. Therefore, the impugned order calls for interference as regards the imposition of penalty at 100% on the SGST dues. The impugned order is quashed only insofar as it pertains to imposition of penalty under the two heads indicated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act). An assessment order was issued thereafter on 04.09.2023. Upon receipt thereof, the petitioner applied for rectification on 20.11.2023. In the said rectification application, the petitioner admitted its tax liability to the extent of Rs. 12,22,432/- comprising CGST of Rs. 6,71,216/- and SGST of Rs. 6,71,216/-. On such basis, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the rectification application of the petitioner. 5. On examining the notices on record, it is clear that such notices were issued under Section 73 and not under Section 74 of the TNGST Act. Therefore, the impugned order calls for interference as regards the imposition of penalty at 100% on the SGST dues. 6. For reasons set out above, the impugned order is quashed only insofar as it pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
