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2024 (5) TMI 972 - MADRAS HIGH COURTLevy of interest and penalty under Section 74 (9) of the TNGST Act, 2017 - petitioner has not participated in the proceedings before the respondent - one more opportunity of hearing sought by petitioner - HELD THAT:- Considering the fact that there is no due of tax as on date, the issue relates only to imposition of penalty and interest on the petitioner during the period 2020-21, a liberty is given to the petitioner to file Statutory Appeal before the Deputy Commissioner of State Taxes (GST Appeals), Madurai, within a period of 30 days from the date of receipt of a copy of this order, subject to the petitioner has complied with required deposit under Section 107 of the TNGST Act, 2017. As and when if such appeal is filed within a period stipulated above, the Deputy Commissioner of State Taxes (GST Appeals), Madurai, shall consider and pass appropriate orders on merits and in accordance with law. It is needless to state that the petitioner shall also be heard. The writ petition is disposed off.
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