ORDER :

1. The present writ petition came to be filed, seeking the following relief:

“to declare the impugned interest and penalty order passed by the first respondent in Form DRC-07, dated 18.12.2021, imposing interest under Section 50 along with penalty under Section 122(2) of the Central Goods and Service Tax Act, 2017 [for short “CGST Act”] for the tax period 2017-18 to 2019-20, as illegal, improper and incorrect.”

2. The averments made in the affidavit filed in support of the writ petition, are as under:

(a) The petitioner is a registered dealer, intended with GST and is on the rolls of first respondent doing business in MDF Boards and Writing Slates. The first respondent conducted inspection on the business premises of the petitioner on 04.11.2020 and thereafter issued Show Cause notice dated 06.08.2021, proposing to restrict ITC for the tax period 2019-20 at Rs.9,41,624/- [as against Rs.18,82,220/-]. On receipt of Show Cause notice, the petitioner paid the amount as demanded in Show Cause notice of Rs.10,78,074/- by reversing the ITC claim as it has not utilized the ITC and the same is lying to its credit in the Electronic Credit Ledger.

(b) It is the case of the petitioner that