9911796707
TMI Blog2024 (5) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... e opportunity of hearing sought by petitioner - HELD THAT:- Considering the fact that there is no due of tax as on date, the issue relates only to imposition of penalty and interest on the petitioner during the period 2020-21, a liberty is given to the petitioner to file Statutory Appeal before the Deputy Commissioner of State Taxes (GST Appeals), Madurai, within a period of 30 days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, the respondent has levied the interest and penalty under Section 74 (9) of the TNGST Act, 2017. Relevant portion of the impugned order is under: e) A personal hearing also been issued on 23.11.2022 in the reference 3rd cited. The taxpayer not responded to the Show Cause Notice. Hence, a personal hearing as per Section 75(4) has been issued on 23.01.2023 in the reference 5th cit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NIL 80957 80957 280495 280495 Note: As per Section 74(11) of GST Act 2017, if entire Interest is paid within 30 days of communication of order, penal levied in this order is reduced to 50%. 3. It is submitted that if the petitioner has not participated in the proceedings before the respondent, one more opportunity may be granted to the petitioner. 4. This Writ Petition is opposed by the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Deputy Commissioner of State Taxes (GST Appeals), Madurai, within a period of 30 days from the date of receipt of a copy of this order, subject to the petitioner has complied with required deposit under Section 107 of the TNGST Act, 2017. 7. As and when if such appeal is filed within a period stipulated above, the Deputy Commissioner of State Taxes (GST Appeals), Madurai, shall consider a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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