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2023 (7) TMI 1002 - MADRAS HIGH COURTLevy of Interest and penalty - the credit which was taken has been sanctioned - petitioner had also filed returns to transition the same credit - HELD THAT:- Though the petitioner has an alternate remedy before the Appellate Commissioner, there is no disputing facts that the petitioner is entitled to Rs. 11,06,396/- on the eve of implementation of GST with effect from 01.07.2017. By the Sanction Order (Tran-1 Credit) dated 20.02.2023, the Superintendent of GST and Central Excise, Range-IIIB, Puducherry has confirmed that the petitioner is entitled to the aforesaid transitional credit - Therefore, merely because the petitioner had filed subsequent return and had given up the same would not mean that the petitioner can be subjected to pay interest and penalty. The difficulty arose only on account of technical glitches in the web portal maintained by the Central Government at the time of implementation of GST. The petitioner cannot be penalized as the credit itself was allowed after the implementation of GST by Sanction Order (Tran- 1 Credit) dated 20.02.2023. There are sufficient grounds to interfere with the impugned order. The impugned order seeking to impose interest and penalty on the petitioner is unsustainable. Therefore, the impugned order is liable to be quashed - petition allowed.
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