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TMI Blog2024 (4) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... n Chandra Gupta, Satish Chaturvedi ORDER 1. Shri Arjit Gupta, holding brief of Ms. Pooja Talwar, learned counsel for the petitioner, Shir Naveen Chandra Gupta, learned counsel for the GSTN, Shri Ankur Agrawal, learned counsel for the revenue and Shri Ankit Saran, learned counsel for the Bank. 2. The present writ petition has been filed for the following relief:- "(i) To issue a writ, order or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On facts, it is admitted between the petitioner and its banker namely the State Bank of India that the petitioner had generated corporate e-payment Challan No. 23050900386618 on 19.05.2023 for Rs. 2,08,30,721/-. According to that, it was generated on 19.05.2023 at 18:09:35 IST. It was approved by the Authorizer/ bank on 25.05.2023 at 13:01:00 IST. The bank further states that the said amount was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin time. 7. Insofar as the delay may be attributed exclusively to the respondent-bank after such payment was made by the petitioner within time, on that statement itself the levy of penalty remains unwarranted. What errors may have been committed by the bank/ or GSTN may not involve the petitioner. 8. Thus, leaving it open to the GSTN and the Bank to device a better mechanism to ensure prompt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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