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2024 (5) TMI 913 - MADRAS HIGH COURTConfirmation to tax together with interest under Section 50 of the TNGST Act, 2017 and the penalty under Section 73(9) of the said Act - exemption from GST - health services - difference in the turnover - Tax on testing tax - Tax on RCM towards rent - Tax on other income - Tax on RCM towards professional fees. Tax on testing tax - Tax on RCM towards rent - Tax on other income - Tax on RCM towards professional fees - HELD THAT:- Prima facie, the petitioner appears to be entitled for exemption under the Notification No.12/2017-CT (Rate) dated 28.06.2017 insofar these services are concerned and under Notification No.13/2017-CT (Rate) dated 28.06.2017 Difference in the turnover - HELD THAT:- The submission of the learned counsel for the petitioner is reasonable as there was an erroneous consideration of the turnover/income in the profit and loss account for the period in dispute which includes the period covered by pre-GST era under the provisions of the Finance Act, 1994. Considering the fact that this issue would require a proper and detailed consideration by the respondent and considering the fact that many of the grounds which are canvassed before this Court were not taken up by the petitioner before the respondent which has culminated in the impugned order, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law, within a period of 8 weeks from the date of receipt of a copy of this order. Petition allowed by way of remand.
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