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TMI Blog2023 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... jan Kumar, Adv. For the Respondent Through: Mr. Raghwendra Tiwari, Adv. for R- 1&2. Mr. Arun Kumar Shukla, Mr. Naman Shukla & Mr. Yasharth, Advs. for R-3&4. ORDER 1. The petitioner has filed the present petition impugning an order dated 17.12.2020 passed by respondent no. 3 (The Commissioner, GST Department, Sector-148, Noida, Uttar Pradesh) imposing a penalty under Section 129 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted above. 4. The petitioner claims that not only was the petitioner mulcted with penalty but was also required to pay GST twice over. The petitioner also referred to a Circular dated 14.09.2018 (CBEC/20/16/03/2017-GST) which recognizes that all cases with errors do not warrant initiation of proceedings under Section 129 of the CGST Act. He also points out that no intention to evade the tax could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds that the department could not be faulted for not raising this issue at an earlier stage. 8. In view of the above, we decline to entertain the present petition. We leave it open for the petitioner to avail its alternative remedies including the remedy of an appeal under Section 107 of the CGST Act. 9. It is clarified that if the petitioner files an appeal within a period of four weeks from dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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