GST on Penalty ––- The petitioners challenged the respective impugned orders passed by the concerned District Manager, TASMAC. The counsel appearing for the petitioners submitted that a learned single Judge of this Court, in a similar Writ Petition in W.P.No.10355 of 2020, has considered the identical impugned order and set aside the same. The fact that the learned Judge has passed the final order in respect of similar issue, has not been disputed by the learned standing counsel. The court observed that since the issue has already been dealt with and final order has been passed by the learned single Judge of this Court, whatever conclusion and finding reached in the above said Writ Petition vide order dated 18.12.2020, will also hold good for the present Writ Petitions also.

Held that:- The Hon’ble High Court allowed the present Writ Petitions and set aside the all the respective impugned order.