Fairmacs Shipstores Private Limited Vs Deputy Commissioner (ST)
Date: February 11, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): KRISHNAN RAMASAMY
Subject Matter
Penalties should not be imposed when input tax credit has not been utilized
Summary
The petitioner filed a writ petition to challenge an order dated 14/9/2023, issued by the second respondent, which imposed an interest payment of Rs.33,320/- and a penalty of Rs.3,86,094/- on the petitioner, totaling Rs.4,19,414/-. The background inv…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed to quash the order dated 14/9/2023 passed by the second respondent in ZD3309230821621. 2. The brief facts that are necessary for the disposal of this writ petition are as follows:- On 17/6/2023, petitioner had received ASMT – 10 notice and replied to the same on 20/6/2023 in ASMT 11. The petitioner had admitted…