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IN THE HIGH COURT OF JUDICATURE AT MADRAS
HONOURABLE MR. JUSTICE K.KUMARESH BABU
petitioner – Appellant
Versus
first respondent – Respondent
| Table of Content |
|---|
| 1. petitioner’s failure to register and partial gst payment leading to show cause and penalty demand. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9) |
| 2. respondents’ submission of evidences, investigation, and justification for penalty and gst demand. (Para 10 , 11 , 12 , 13) |
| 3. court’s analysis affirming reasons for invoking penalty and rejecting voluntary payment plea. (Para 14 , 15 , 16) |
ORDER
This writ petition has been filed challenging the order in original dated 23.02.2022 and order in Appeal dated 29.07.2022 passed by second respondent and confirmed by the first respondent respectively that demanded the petitioner to pay GST liability along with interest and full penalty for GST liability.
2. Heard Mr.Joseph Prabhakar, learned counsel appearing for the petitioner, and Mr.R.Gowri Shankar, learned Standing counsel appearing for the respondents .
3.Mr.Joseph Prabhakar, learned counsel for the petitioner submits that the petitioner is the charitable trust having registered office at Karur. Under the said trust petitioner runs a marriage hall under the name and style of M/s.Prem Mahal at Kovai Road. He submits that the petitioner registered as service provider under CGST Act
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