2020 (10) TMI 433

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..... r : Adv. Sri. K. M. Firoz JUDGMENT The petitioner, who is an assessee and registered dealer under the Kerala State Goods and Services Tax Act, 2017, is engaged in timber business. In the writ petition, she impugns Ext.P1 intimation that was issued to her in terms of Section 74(5) of the KGST Act read with Rule 142(1A) of the SGST Rules, whereby she was intimated of the tax, penalty and interest .....

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..... rd the learned counsel for the petitioner and the learned Government Pleader for the respondents. The learned counsel for the petitioner relied on the decisions in Maruti Wire Industries Pvt.Ltd. v. S.T.O, 1st Circle, Mattancherry and others [(2001) 3 SCC 735] and J.K.Synthetics Ltd. v. Commercial Tax Officer [AIR 3. On a consideration of facts and circumstances of the case and the submissions ma .....

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..... penalty and contest the show cause notice that would follow. The petitioner, however, wants to get the best of both worlds by opting for the former course and simultaneously obtaining an exemption from the requirement of payment of interest and penalty amounts intimated to her by the Department. In my view, such an exercise is not permissible in terms of the Statute. When the scheme under Section .....

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