IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
M/s. Southern Wire Tech Products – Appellant
Versus
The Appellate Authority / The Deputy Commissioner(ST) – Respondent
| Table of Content |
|---|
| 1. representation of parties and consent. (Para 2) |
| 2. overview of penalty imposition details. (Para 3 , 4) |
| 3. remittance for fresh order on merits. (Para 5 , 8) |
| 4. regulation of compliance and procedures. (Para 6 , 7) |
ORDER
Mr.S.P.Selvi, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
3. The petitioner is before this Court against the impugned order passed by the 1st Respondent/Appellate Authority, whereby order passed by the third respondent in form GST DRC-07 dated 20.11.2021 has been reversed.
4. By the impugned order, the petitioner has been mulcted with penalty of Rs.2,46,600/- instead of Rs.10,000/- in absence of proper reply. In absence of the petitioner’s participation in the appeal before the first Respondent by second Respondent against the aforesaid order dated 20.11.20221, the penalty that has been imposed against the petitioner for the aforesaid sum of Rs.2,46,600/- is under Section 129 of the respective GST enactments Act, the petitioner is before this Cour
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