9911796707
TMI Blog2024 (10) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... f Local Authority as provided in Clause (69) of Section 2 of CGST Act or not - HELD THAT:- Taking into account the peculiar facts of the case, wherein, the petitioner has paid the entire tax along with interest, this Court is of the view that the petitioner may be granted one final opportunity to put forth its objections, which was not objected to by the learned Standing Counsel for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levies penalty under Section 122(2)(b) of the CGST Act. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a Local Authority and falls within the definition of Local Authority as provided in Clause (69) of Section 2 of CGST Act. With a view to discharge its functions, the petitioner has engaged certain contractors for carrying out essential services such as provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner that during the course of assessment, the petitioner remitted a sum of Rs. 9,21,702/- along with interest and thereafter, remitted the remaining sum of Rs. 2,45,988/- on 30.08.2024. It was thus submitted that the entire taxes have been paid by the petitioner along with interest and all that is left is only penalty. 5. The impugned order is passed levying penalty under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, which was not objected to by the learned Standing Counsel for the respondent. 7. In view thereof, the impugned order dated 11.10.2023 is set aside. The impugned order shall be treated as a show cause notice and the petitioner shall file their objections with regard to the levy of penalty within a period of two (2) weeks from the date of receipt of a copy of this order. If any such objection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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