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P. ALAGARSAMY vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

S. Renganathan

Res. Counsel

J. K. Jayaselan

C. Karthik

Petitioner / Applicant	P. ALAGARSAMY
Respondent	THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 20, 2024
Order No.	W. P(MD)No. 19711 of 2024 And W. M. P(MD)Nos. 16697 & 16699 of 2024
Citation	2024(8) TAXREPLY 10704
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ORDER
ORDER The present writ petition has been filed challenging the impugned order, dated 13.06.2023 only insofar as the levy of penalty under Section 73 of SGST and CGST is concerned. 2. It is submitted by the learned Counsel for the petitioner that the entire tax along with interest has already been paid. It is submitted that the difference in the tax is only in view of the alleged difference between the value of supply reported in GSTR 3B and GSTR 1 and that penalty at 100% invoking Section 73 of the GST Act may not arise as there was neither fraud or any willful statement or suppression. It is also submitted that he was not able to avail the opportunity of personal hearing because of his ill-health. It is also submitted that the petitioner is willing to pay 10% of the penalty and would only request this Court to grant one final opportunity to put-forth their case before the Assessing Authority. 3. The learned Government Advocate for the official respondent do no....