Simon India Limited Vs Assistant Commissioner of CT & GST
Date: December 15, 2025
Subject Matter
Rejection of Waiver Application for Interest and Penalty Under Section 128A Over Cash Payment Discrepancy is Set-Aside
Summary
The High Court set aside the order dated 2nd September, 2025, which rejected the petitioner's application for waiver of interest and penalty under Section 128A of the GST Act. The rejection was based on the premise that tax liability under Reverse Ch…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Heard Mr. Jagabandhu Sahoo, learned Senior appearing along with Ms. Kajal Sahoo, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Department. 2. The Petitioner, a company registered under the Companies Act, 1956, on introduction of the Central Goods and Services Tax Act, 2017/the…