2024 (9) TMI 225

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..... GSTR 3B and GSTR 1 - HELD THAT:- The Revenue do not have any serious objection, considering the fact that, the entire tax and interest and the petitioner is now coming forward to pay 10% of the penalty and the petitioner was unable to participate only due to his ill-health. In view thereof, the writ petition stands disposed of by setting aside the impugned order and directing the first respondent .....

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..... along with interest has already been paid. It is submitted that the difference in the tax is only in view of the alleged difference between the value of supply reported in GSTR 3B and GSTR 1 and that penalty at 100% invoking Section 73 of the GST Act may not arise as there was neither fraud or any willful statement or suppression. It is also submitted that he was not able to avail the opportunity .....

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