TMI Blog2024 (3) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant to notice in Form ASMT-10, dropped by issuing an order in Form ASMT-12 - demand towards IGST, SGST and CGST - whether the same demand was resurrected - HELD THAT:- On examining the impugned assessment order, I find that the confirmation of demand relates to the same assessment period and the same amounts towards SGST, CGST and IGST. The only difference is that interest and penalty has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2017-2018, the petitioner received a notice in Form ASMT-10 alleging discrepancies in returns filed by the petitioner. The notice was replied to by the petitioner on 22.09.2023. Thereafter, an order dated 27.09.2023 was issued in Form ASMT-12 dropping the proceedings upon being satisfied with the petitioner's explanation. The show cause notice dated 22.09.2023 was issued prior thereto. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter. Consequently, she points out that the impugned assessment order is unsustainable. 4. Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, appears for the respondent. On instructions, she states that there is a difference between the amounts indicated in the notice in Form ASMT-10 and the amounts specified in the show cause notice and confirmed in the impugned assessment order. 5. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, CGST and IGST. The only difference is that interest and penalty has been imposed thereon to arrive at the aggregate sum indicated therein. Upon issuance of an order in Form ASMT-12 recording that no further action is required, the continuation of proceedings culminating in the impugned assessment order is undoubtedly unsustainable. 7. Consequently, the impugned assessment order is quashed. W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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