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2024 (4) TMI 216 - HC - GSTChallenge to assessment order - discrepancy between the GSTR 1 statement and the GSTR 3B returns - imposition of 100% penalty by invoking Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- On perusal of the impugned order, it is evident that the tax liability was arrived at by noticing the discrepancy between the GSTR 7 and 1 returns, on the one hand, and the GSTR 3B returns on the other. Penalty has been imposed at 100% of the tax dues by invoking Section 74. It is also noticeable that the petitioner remitted a sum of Rs. 3,00,000/- on 12.04.2023, which is prior to the date of issuance of the impugned order. This sum represents about 10% of the total tax dues. The petitioner has agreed to remit a further sum of Rs. 3,00,000/-, which would aggregate to about 20% of the tax dues. In the overall facts and circumstances, since the petitioner was not heard before the impugned order was issued, the interest of justice warrants the provision of an opportunity to the petitioner. The impugned order dated 19.04.2023 is set aside subject to the condition that the petitioner remits an additional sum of Rs. 3,00,000/- towards the tax demand within three weeks from the date of receipt of a copy of this order - Petition disposed off.
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