2024 (3) TMI 112

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..... or Respondents : Mr.Rajinish Pathiyil, Sr. SC ORDER The petitioner challenges order in original dated 14.08.2023 insofar as the imposition of penalty and interest under Section 73(9) and Section 73(7) of the Central Goods and Services Tax Act, 2017 (the CGST Act) are concerned. The petitioner states that pursuant to the show cause notice, the impugned assessment order was issued on 14.08.2023. .....

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..... ty and the proposed appeal is limited to penalty and interest. 3. Therefore, the Appellate Authority is directed to receive and dispose of the appeal on merits if the appeal is received within a maximum period of ten days from the date of receipt of a copy of this order. 4. W.P.No.1324 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.No.1358 of 2024 is closed.
Case .....

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