ASIAN PAINTS Vs. ASSISTANT STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner is a registered dealer under the Goods Service Tax (GST) Act. The petitioner approached this Court challenging the detention notices produced as Exts.P3, P3A, P3B and P3C. Pending the writ petition, an order has been passed imposing penalty under Sections 129(1)(a) and 129(1)(b) of the Central Goods and Services Tax Act, 2017. The petitioner's argument is that imposition of penalty under both the Sections cannot sustain together. Anyhow, as of now the petitioner has suffered an adverse order.

(2.) Learned Government Pleader made available before this Court the details of the order and the calculation of penalty under Sections 129(1)(a) and 129(1)(b) of the CGST Act, 2017.

(3.) The petitioner submits that the petitioner is intending to file an appeal.