2024 (10) TMI 1323

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..... d by the Central Board of Taxes and Customs GST Policy Wing - HELD THAT:- The impugned demand of penalty order dated 21.09.2024, Annexure-1, passed by respondent No. 2 is set aside. The matter is remanded back to the competent authority to pass a fresh order in terms of the observations made hereinbefore within a period of two weeks from the date of receipt of copy of this order. The writ petition .....

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..... d on M/s Margo Brush India and others Vs. State of U.P. and another: Writ Tax No. 1580 of 2022 decided on 16.01.2023 and M/s Singh Traders and 2 others Vs. State of U.P. Another: Writ Tax No. 459 of 2024 decided on 22.03.2024. 3. Counsel for the respondents does not dispute the fact that the issue, as raised, is covered by the clarification dated 31.12.2018 as well as the judgment in the case of M .....

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