K.S. Janarthanam Vs Deputy State Tax Officer
Date: January 30, 2024
Subject Matter
100% penalty is not leviable when the show cause notice is issued under Section 73 of the CGST Act
Summary
The petitioner, a civil works contractor and a registered person under GST laws, filed a rectification application after receiving an assessment order for discrepancies in the return filed. The petitioner admitted its tax liability and requested reli…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner challenges an order dated 01.12.2023 issued in respect of a rectification application filed by the petitioner on 20.11.2023. 2. The petitioner states that he is a civil works contractor and a registered person under GST laws. Initially, the petitioner received a notice in Form GST-ASMT-10 with regard to discrepancies in the return…