2024 (10) TMI 941

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Nanda Kumar Senior Standing Counsel ORDER Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondent. 2. This Writ Petition is disposed of at the time of admission after dispensing with the counter from the respondent as no adverse orders are proposed to be passed either against the petitioner or against the respondent. 3. The petitioner is before this Cour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bove, under Section 73 read with section 50(1) of CGST Act, 2017; and (ii) I impose penalty of Rs. 16,95,922/- (Rupees Sixteen Lakh Ninety Five Thousand Nine Hundred Twenty Two only) under Section 73 read with 122(2)(a) of CGST Act, 2017, for claiming ineligible exemption on their taxable supply resulting in non-payment of tax. B. In respect of Tamil Nadu Goods and Service Tax: (i) I confirm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e is now subjudiced before the Hon'ble Supreme Court. Under the similar circumstances, this Court has allowed the Writ Petition in W.P.(MD)Nos.14068, 14069, 14220 and 14253 of 2023 in the case of Rehoboth Fish Meal and Oil Plant vs. Additional Commissioner, Tirunelveli by directing the petitioners therein to file statutory appeal before the Appellate Authority without pre-deposit vide order da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X