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PANKAJ BHATIA
Clear Secured Services Private Limited – Appellant
Versus
Commissioner, State Tax GST, U. P. Commercial Tax, Lucknow – Respondent
| Table of Content |
|---|
| 1. facts of penalty against petitioner (Para 4 , 5 , 6) |
| 2. court's view on applicable gst provisions (Para 7 , 8 , 11 , 12) |
| 3. petitioner's willingness to settle penalty (Para 10 , 13) |
| 4. court's final judgment on penalty (Para 14 , 16 , 17) |
JUDGMENT
Pankaj Bhatia, J.
Since both the petitions raise a common issue, they are being decided by this common order.
2. Heard Shri Raghvendra Sworup Sharma and Shri Jameel Ahmad, learned counsel for the petitioner and Shri Anurag Shukla, learned counsel for the respondent department.
3. For the sake of brevity, the facts of Writ Tax No.5 of 2023 is being taken up.
4. Present petition has been filed by the petitioner challenging the order dated 25.08.2021 whereby the order of penalty was passed imposing a penalty of Rs.28,00,476/- towards CGST and Rs.28,00,476/- towards SGST in purported exercise of powers under Section 122 of GST Act.
The petitioner also challenges the order dated 14.09.2022 whereby the appeal preferred by the petitioner was dismissed. The said two orders are contained in Annexure - P1 & P2.
5. The facts, in brief, are that the petitioner is a private company limited and is providing manpower supply services. The p
Penalty for late GST payment without tax evasion should be nominal; failure to provide a fair hearing and consider relevant mitigating factors is a breach of due process.
Section 122(1A) CGST Act imposes penalty only on taxable persons retaining benefits of specified transactions conducted at their instance; inapplicable to mere employees without such findings or taxa....
Writ court may conditionally remand GST assessment by directing pre-deposit and opportunity to reply instead of quashing ex-parte demand order.
Due process must be observed in administrative penalty cases to avoid excessive imposition.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
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