M/S Comfort Battery v. Additional Commissioner Central Goods And Services Tax
Case at a glance
Provisions considered
- UPGST Act, 2017 s. 75(7)
Judgment
#1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Ms. Priyanka Midha, learned counsel for the revenue.
#2. Submission is, clear violation of Section 75(7) of the UPGST Act, 2017 has been made out. While no penalty was proposed in the show-cause notice, penalty in excess to Rs. 4.37 crores has been imposed by the impugned adjudication order.
#3. Ms. Priyanka Midha, learned counsel for the revenue prays for accommodation to complete instructions.
#4. Put up as fresh on 22.04.2026, showing the name of Ms. Priyanka Midha also as counsel for the respondent.
#5. Till the next date of listing, no coercive measures be adopted against the petitioner. April 15, 2026 Abhilash (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
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