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GLOBAL PLASTO WARES vs. ASSISTANT STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

P. N. Damodaran Namboodiri

Hrithwik D. Namboothiri

Res. Counsel

Jasmine M. M.

Petitioner / Applicant	GLOBAL PLASTO WARES
Respondent	ASSISTANT STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 17, 2023
Order No.	WP(C) NO. 33787 OF 2023
Citation	2023(10) TAXREPLY 8200
Original Order
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ORDER
JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed impugning Exhibit P-5 order dated 14.09.2023. The Learned Counsel for the petitioner submits that the petitioner has confined his grievance in respect of the penalty assessed in the said impugned order in the extent of Rs. 40,000/- (Rupees Forty thousand only). 2. Learned Counsel for the petitioner submits that the petitioner has paid all tax before thirty days from the date of the notice. The notice is dated 28.02.2022 and the petitioner has paid the tax on 10.03.2022. Learned Counsel in support of his submission has placed reliance on Sub-section (8) of Section 73 of the GST Act, 2017 and submits that in view of the express provision that if an assessee/a person chargeable with tax under Sub-section (1) or Subsection (3) of Section 73 of the GST Act, 2017 paid the tax along with the interest payable under Section 50 within a period of thirty days of issue of notice, no penalty shall be payable ....