2024 (7) TMI 800

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..... - This Court is of the view that the petitioner may have a case on merits and therefore, this Court is inclined to grant partial relief to the petitioner by quashing the impugned order and remitting the case back to the respondent to pass fresh orders, subject to the petitioner depositing Rs. 1,50,000/- to the credit of the respondent from his Electronic Cash Register. The impugned order, which st .....

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..... T (in Rs. ) Tax Balance 12,581 12,581 Penalty Balance 10,000 10,000 Interest Balance 9,611 9,611 Difference in GSTR 2A vs GSTR 3B Tax Balance 2,93,808 2,93,808 Penalty Balance 29,381 29,381 Interest Balance 2,24,437 2,24,437 Total Total Tax Balance 3,06,389 3,06,389 Total Penalty Balance 39,381 39,381 Total Interest Balance 2,34,048 2,34,048 4. It is case of the petitioner that the petitioner was .....

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..... tion 107 of the respective GST Enactments as held by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 7. Having considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the res .....

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