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2022 (11) TMI 786 - HC - GSTLevy of penalty of 200% of the alleged tax due - wrong mention on E-way bill as outward supply - Section 129(3) of the Tamil Nadu Goods and Services Tax Act - HELD THAT:- It is submitted that consignment shall be released on payment of penalty of one time tax i.e., 100% tax and it is open to the Petitioner to agitate the rights finally by way of filing an appeal, if they are so advised. The learned counsel for the Petitioner submitted that they are willing to pay one time tax for the limited purpose of release of consignment and submit that the payment of 100% of tax as penalty may be adjusted towards 25% pre-deposit for filing an appeal, which was consented to by the learned Government Advocate for the Respondents. The writ petition stands disposed of with the following directions: (a) The Respondents shall release the consignment on the Petitioner paying 100% tax forthwith. (b) In the event of the Petitioner filing an appeal, 100% taxes paid shall be adjusted towards 25% pre-deposit for filing appeal.
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