9911796707
TMI Blog2023 (2) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER By consent of both the parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr.M.Venkateswaran, learned Special Government Pleader accepts notice for the 2nd respondent. 3. The petitioner has challenged the impugned Assessment Order dated 30.12.2021 passed by the respondent under the Tamil Nadu Goods and Services Tax Act, 2017. Under the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of this Court to the summary of the order dated 30.12.2021 issued under Form GST DRC-07 to the petitioner. The description of the goods / services mentioned in the summary of the order dated 30.12.2021, referred to supra is extracted hereunder :- Sr. No. HSN Description 1. 25161100 GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has been fixed at 18%. He would further submit that even if the Notification is not applicable to the petitioner, the rate of G.S.T payable by the petitioner can be fixed only at 5%. 8. Heard Mr.Senniappan, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader accepts notice for the respondent. 9. The contentions of the petitioner as raised in this wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, within a period of four weeks from the date of receipt of a copy of this order and on deposit of the said amount, within the stipulated time, the impugned Assessment Order can be quashed and remanded back to the respondent for fresh consideration on merits and in accordance with law, within a time frame to be fixed by this Court. 11. For the foregoing reasons, the petitioner is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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