TMI Blog2023 (11) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... ment - tax on on reverse charge for seigniorage fees - Details of computation and information not provided to the petitioner - HELD THAT:- Considering the submissions made by the learned counsel for the petitioner as well as the learned Government Advocate (Taxes) appearing for the respondent, since the petitioner has restricted his submission to the extent of disposal of the rectification applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d paying taxes. While so, the respondent had issued an intimation on 03.11.2022 under Section 74(5) alleging tax due under Section 9 (1) Section 9(3) of the Act. The demand was raised based on the seigniorage fee details allegedly collected from the Mines Department which showed that the petitioner did not show the correct turn over of disposal of minerals and the seigniorage fee paid to the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent now have re-determined the turn over so as to impose more tax on the petitioner based on the seigniorage charges details said to have been received by the respondent Department from the Mines Department. Since the petitioner also received the said details from the Mines Department and the same are matching with the annual returns filed by the petitioner, without providing above detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reply to the impugned orders. 7. The learned Government Advocate would submit that no such application has been filed by the petitioner and in the event of any such application is being filed by the petitioner, the same would be considered. 8. Heard the learned counsel for the petitioner as well as the learned Government Advocate (Taxes) appearing for the respondent and perused the materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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