TMI Blog2024 (4) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... gnised the fact that the petitioner paid amounts due with regard to the difference between GSTR 1 and 3B on 09.01.2023. In spite of noticing the same, the respondent recorded at page no.23 of the typed set that the taxable person did not pay the tax dues within 15 days of the receipt of the notice dated 17.03.2023. This conclusion is contrary to the documents on record. As regards the reversal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed to issue a fresh order with regard to these two issues within a period of three months from the date of receipt of a copy of this order. The writ petition is disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. S. Rajasekar for Ms. R. Hemalatha For the Respondent : Mr. T. N. C. Kaushik, Additional Government Pleader (T) ORDER An order dated 29.09.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 09.01.2023. He pointed out that this was even prior to the issuance of the intimation dated 14.02.2023. In these circumstances, learned counsel submits that the imposition of 100% penalty warrants reconsideration. He also points out that the respondent recorded the finding that the petitioner had only replied with regard to the tax and not with regard to penalty. The second issue that learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that penalty was imposed in the said facts and circumstances. 4. On examining the impugned order, it is noticeable that the respondent recognised the fact that the petitioner paid amounts due with regard to the difference between GSTR 1 and 3B on 09.01.2023. In spite of noticing the same, the respondent recorded at page no.23 of the typed set that the taxable person did not pay the tax dues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the issues relating to difference between GSTR 1 and 3B and reversal of ITC with regard to purchases from Sri Vela Hardware and Paints. As a corollary, the matter is remanded for reconsideration only with regard to these two issues. After providing a reasonable opportunity to the petitioner, including a personal hearing, the respondent is directed to issue a fresh order with regard to these t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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