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2024 (4) TMI 363 - HC - GSTValidity Of Order - Tax demand based on Audit observations - show cause notice replied to, seeking further time up - turnover reconciliation and variation between the GSTR 3B return and Form 26AS - HELD THAT:- In the impugned order, the respondents recorded that the petitioner did not place on record documents pertaining to the turnover from Tamil Nadu. This conclusion cannot be completely disregarded in as much as the petitioner should have placed on record the trial-balance relating to Tamil Nadu and supported it with a certificate from a Chartered Accountant. However, it appears prima facie that the tax demand was confirmed against the petitioner by taking into account the total turnover from the petitioner's profit and loss account. It also appears prima facie that there could be duplication as between the head relating to turnover and the head relating to the differences between the GSTR 3B return and Form 26AS. Thus, it is just and appropriate that the petitioner be provided another opportunity, albeit by putting the petitioner on terms. Thus, the impugned order is set aside on the following terms: (i) As agreed to by the petitioner, the respondents are permitted to appropriate 10% of the disputed tax demand relating to all heads of demand, other than turnover reconciliation and difference between the GSTR 3B return and Form 26AS, from the bank account of the petitioner, which was attached. As regards the tax demand relating to turnover reconciliation and difference between GSTR 3B returns and Form 26AS, the respondents are permitted to appropriate 5% of the tax demand from the aforesaid bank account. (ii) Upon realisation of the above amounts, which shall be retained subject to the outcome of the remanded proceedings, the attachment of the bank account shall stand raised. W.P. is disposed of on the above terms without any order as to costs.
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