9911796707
TMI Blog2024 (7) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid a sum of Rs. 74,32,540/- as against the tax demand of Rs. 78,74,766/- leaving the balance of Rs. 4,42,226/-. This amount has to be paid by the petitioner without prejudice to the rights of the petitioner pursuant to the remand order. It is noticed that the petitioner is also required to pay a sum of Rs. 11,08,324/-. The petitioner was directed to pay a sum of Rs. 3,00,000/- at the time of admission in this Court on 01.11.2022. It is not clear whether the petitioner has complied with the same. The delay in payment of tax attracts interest and therefore, the petitioner has to pay the interest. This amount is, therefore, also directed to be paid by the petitioner without prejudice to the rights of the petitioner if the amounts have alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed by the Central GST Authority and therefore, it is liable to be quashed in the light of the 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 petitioner has discharged the tax liability, although belatedly has also paid the interest due and payable of the belated payment of tax and therefore, the imposition of penalty on the petitioner is unjustified. 7. The learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore, the petitioner has to pay the interest. This amount is, therefore, also directed to be paid by the petitioner without prejudice to the rights of the petitioner if the amounts have already not been paid by the petitioner. 13. As far as the imposition 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 GST Council in its recommendation in the 53rd GST council on 22.06.2024 for the assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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