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TMI Blog2024 (7) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner : Mr. Raja. Karthikeyan For the Respondent : Mr. N. Dilip Kumar Senior Standing Counsel Asst. by Mr. K. Prabhu Junior Standing Counsel ORDER In this Writ Petition, the petitioner has challenged the impugned Order-in-Original No.1/22-GST MAD-GST-000-DC-01/2022 dated 20.09.2022. 2. By the impugned order, the respondent has confirmed the following amount due payable by the petitioner: 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this Court in Tvl.Vardhan Infraastructure vs. The Special Secretary reported in 2024 (3) TMI 1216. 5. It is further submitted that the petitioner cannot be mulcted with liability twice; one by the Central Authority and for the another time by the State Authority. It is therefore submitted that the impugned order is liable to be quashed. 6. That apart, it is submitted that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that whether the State Authority or the Central Authority, the tax due and payable are both under the provisions of CGST Act, 2017 and SGST Act, 2017. 10. I have considered the arguments advanced by the learned counsel for the petitioner and Senior Standing Counsel for the respondent. 11. The operative portion of the impugned order itself indicates that the petitioner has paid a sum of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition of penalty under Section 122 of the GST Act, 2017 is concerned, in the 53rd Meeting of the GST Council held on 22.06.2024, the Council has recommended certain concessions qua interest. Notifications are expected to be issued. 14. It is expected that the Governments i.e., the Central Government and the respective State Governments will issue notifications to implement the recommendation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass a fresh orders on merits and in accordance with law within six months from today. In case the recommendations of the 53rd GST council meeting is implemented, the penalty may be dropped. 17. The differential amount of tax due for a sum of Rs. 4,42,226/- and the interest of Rs. 11,08,324/- shall be paid by the petitioner within a period of two months from the date of receipt of a copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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