9911796707
TMI Blog2025 (2) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... ndonation of delay of 94 days in filing the appeal - penalty for wrong utilization of input tax credit - HELD THAT:- The issue decided in M/S. GREENSTAR FERTILIZERS LIMITED, REP. BY ITS CHIEF OPERATING OFFICER, E. BALU VERSUS THE JOINT COMMISSIONER (APPEALS) , THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, TUTICORIN [2024 (6) TMI 667 - MADRAS HIGH COURT] where it was held that 'consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice Krishnan Ramasamy For the Petitioner : Ms. S. Gayathri For the Respondents : Ms. Amirthapoonkodi Dinakaran Government Advocate (Tax) ORDER This writ petition has been filed to quash the order dated 14/9/2023 passed by the second respondent in ZD3309230821621. 2. The brief facts that are necessary for the disposal of this writ petition are as follows:- On 17/6/2023, petitioner had rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel appearing for the petitioner would submit that the staff of the petitioner who was handling GST, missed to check and inform the higher officials about the passing of the impugned order. Hence, there was a delay of 94 days in filing the appeal. She would further submit that on 25/10/202/4, appeal was summarily rejected, without giving any opportunity of hearing to the petitioner on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not require any interference. 8. Perused the materials available on record. 9. Relevant paragraph of the order dated 11/6/2024 made in W.P.(MD) No.26254 of 2022 is extracted hereunder:- "I am of the view that imposition of penalty under the peculiar facts and circumstances of the case is unjustified. However, considering the fact that the petitioner has availed input tax credit, which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C ONLINE PAT 3363. In such a view of the matter, this Court is inclined to set aside the order impugned in this writ petition, in the light of the order passed by this Court in W.P.(MD) No.26254 of 2022. 11. Accordingly, this writ petition is disposed of and the impugned order dated 14/9/2023 passed in ZD3309230821621 is set aside and the matter is remitted back to the second respondent to consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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