2023 (10) TMI 579

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..... lternative remedy - Appropriation of amounts paid by the petitioner towards tax liability determination - demand of interest and penalty as well - HELD THAT:- A reading of the impugned order indicates that there is a variance between the amount declared towards outward supply in petitioner's GSTR 1 and the amount declared towards outward supply in GSTR 3B return. The petitioner has discharged .....

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..... .Sundareswaran, learned Senior Standing Counsel takes notice on behalf the second respondent. 2. The petitioner is aggrieved by the impugned Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023 passed by the 1st respondent. By the impugned order, the respondents have appropriated the amounts paid by the petitioner towards tax liability determination and has imposed penalty and interest under th .....

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..... his writ petition by giving liberty to the petitioner to challenge the impugned Order-in- Original No.25/2023 (DGGI) dated 31.05.2023 passed by the first respondent, within a period of thirty days from the date of receipt of a copy of this order. The petitioner shall deposit 10% of Rs. 14,88,370/- towards pre-deposit along with the proposed appeal. 5. This writ petition stands disposed of with the .....

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