9911796707
TMI Blog2023 (9) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Government Pleader ORDER Mr.T.N.C.Koushik, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Assessment order dated 20.06.2023. Relevant portion of the impugned order reads as under: Interest under Section 50(3) of Tamil Nadu Goods and Service Tax Act 2017 as below: Interest @ 18% should be calculated an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of tax confirmed in the order. This will also attract penalty u/s 73(9) of the TNGST Act/CGST Act 2017. Penalty levied under section 73 (9) of Tamil Nadu Goods and Service Tax Act, 2017 as below:- As per Section 73(9) of the TNGST Act, 2017 the Proper Officer is empowered to levy penalty at 10% of tax which was excess credit claim of ITC by the tax payer. Hence, Penalty @ 10% or Rs. 10,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reply of the petitioner. 4. Considering the above, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law, within a period of six weeks from the receipt of a copy of this order. Before passing such order, the respondent shall consider the petitioner's reply, the content of which has been extracted above. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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