TMI Blog2023 (9) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent while passing the order elaborately reproduced. The reply of the petitioner from Internal Page No.2 of the impugned order upto the Internal Page No.9. However, there is no discussion. Clearly, the impugned order has been passed in an arbitrary manner without considering the reply of the petitioner. The impugned order is set aside and the case is remitted back to the respondent to pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Month Due date of filing monthly returns Ineligible ITC No. of days (upto 19.06.2023) Interest u/s 50(3) Total SGST CGST IGST SGST CGST IGST 1 Feb'19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through filing GSTR-3B return to the date of issuing only only. But interest to be paid up to the date of payment made. But the taxpayer been instructed to pay the interest up to the date of payment 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 belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,24,546.00 1,34,769.00 25,07,009.00 SGST 13,47,694.00 10,24,546.00 1,34,769.00 25,07,009.00 Total 35,05,663.00 26,62,826.00 3,50,566.00 65,19,055.00 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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