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GOOD LEATHER SHOES PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
S. Ramanathan
Res. Counsel
A.p. Srinivas

Petitioner / Applicant

GOOD LEATHER SHOES PRIVATE LIMITED
Respondent THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 31, 2024
Order No.

W. P. No. 18064 of 2024 And W. M. P. Nos. 19845 & 19847 of 2024

Citation

2024(7) TAXREPLY 10373
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ORDER

ORDER An order in original dated 22.11.2022 is assailed in this writ petition in so far as penalty was imposed without taking into consideration the amounts remitted by the petitioner earlier. Upon receipt of show cause notice dated 17.12.2021, the petitioner submitted reply dated 21.02.2022. By such reply, the petitioner stated that the ineligible Input Tax Credit (ITC) was reversed and that the proceedings may be dropped on that account. The impugned order in original was issued in these facts and circumstances. The petitioner carried the matter in appeal to the first appellate authority. Such appeal was rejected on 23.05.2023 on the ground of limitation. 2. Learned counsel for the petitioner referred to the impugned order and pointed out that penalty was imposed in spite of noticing that the petitioner had discharged the liability even prior to the issuance of the show cause notice. Learned counsel also points out that the order records that amounts remitted by the petiti....

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