Refund of excess penalty — Both the counsels agreed that the issues stand squarely covered in the petitioner favor by a judgment in W.P.(C) NO. 13980 of 2018, through a modified order dated 05th September 2018 in RP No. 703 of 2018. Writ petition disposed of applying the ratio of the said judgment. — Alleppey Parcel Service Vs. ASTO Squad No. III, State GST Department [2018] 7 TAXLOK.COM 022 (Ker)