9911796707
TMI Blog2024 (10) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... late fee, penalty etc. due - HELD THAT:- The delay in Petitioner s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities, the Petitioner s application for revocation will be considered in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 73(3) of the Finance Act, 1994, the CESTAT reached to the following conclusion: 20 Revenue neutrality becomes significant to if the appellant had an intention to evadeor otherwise although it does not make any change to the charging section The intention of any person can only be inferred from the circumstances of the case The case of the Revenue is that the appellant had intention to eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice should therefore not have been issued to the appellant. 21. The elements required to impose a penalty under Section 78 are identical to the elements required to invoke Section 73(4) and as we found that they are not present, the penalty under Section 73 should not have been imposed on the appellant. Further, Section 80 under which penalties could have not been imposed for reasonable c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have considered the submissions. 4. This Court finds that the Tribunal has reached to the conclusion that the Revenue neutrality made on the part of the appellant before them was not acceptable and the Tribunal agreed with the Revenue and the laws laid down that the tax has to be paid regardless of Revenue neutrality. However, we find that the Tribunal had rightly reached to the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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