9911796707
TMI Blog2024 (2) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... adu. For purposes of providing information relating to the turnover specific to Tamil Nadu, he submitted that a certificate from a Chartered Accountant specifying such turnover was submitted. In spite of providing such documents, he pointed out that SGST and CGST was imposed at 18% each (instead of 18% in the aggregate) on Rs. 80,89,05,068/-. He also pointed out from the returns of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the turnover for an entity operating in multiple States in India, as reflected in the financial statements, and the turnover attributable to its operations in Tamil Nadu would vary. From the findings, it also appears that tax liability was imposed merely because the Chartered Accountant's certificate did not provide State-wise turnover. This finding does not stand to reason because only the bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order in accordance with law. It is open to the petitioner to raise all contentions before the assessing officer. The fresh reassessment order shall be issued within a maximum period of two months from the date of receipt of a copy of this order. 7. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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