GST DAILY – 287
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HC imposed cost of Rs. 50,000 on assessee for filing writ petition without clean hands
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF JADAPALLI MUNIRATHNAM ROYAL V/s ASSISTANT COMMISSIONER (ST), decided on 22-4-2024
👉 Issue:-
✔️ What happened if a writ petition filed on the basis of wrong information?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessee had not filed reply to show cause notice but filed writ petition against order of cancellation submitting that reply was filed and same was not considered, assessee had tried to abuse process of Court, thus, petition of assessee was to be dismissed by imposing a cost of Rs. 50 thousand on assessee.
Section 29 of Central Goods and Services Tax Act, 2017
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