Great Heights Developers LLP Vs Additional Commissioner
Date: January 31, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Belated filing of an appeal to de condoned due to the taxpayer’s illness
Summary
The case involves the belated filing of an appeal due to the petitioner’s illness. The petitioner challenged the imposition of penalty and interest under the CGST Act. Despite the usual limitation of the Appellate Authority's power to condo…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner challenges order in original dated 14.08.2023 insofar as the imposition of penalty and interest under Section 73(9) and Section 73(7) of the Central Goods and Services Tax Act, 2017 (the CGST Act) are concerned. The petitioner states that pursuant to how cause notice, the impugned assessment order was issued on 14.08.2023. Such or…