9911796707
TMI Blog2024 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... N. Prasad For the Respondent : Mr. Harsha Raj, Additional Government Pleader (Tax) ORDER An order in original dated 30.12.2023 pertaining to assessment period 2017-18 is challenged in W.P. No.8559 of 2024. In W.P.No.8607 of 2024, the order rejecting the rectification petition is challenged. 2. After issuance of intimation dated 30.06.2023 in respect of several defects, a show cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax demand in relation thereto was confirmed by imposing tax on the excess amount reflected in the GSTR 2A. The second issue dealt with by learned counsel pertains to imposition of cess. As regards this issue, learned counsel referred to the reply to the show cause notice and pointed out that the petitioner stated that cess was paid in May 2018 along with applicable interest. He also pointed out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of a bore well for a school. 5. Mr. C. Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondent. He submits that the show cause notice pertains to about 26 issues. Upon consideration of the petitioner's reply, he submitted that about 21 issues were dropped. In these circumstances, he submits that interference is not warranted under Article 226 in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrips, the show cause notice called upon the petitioner to show cause as to why ITC should not be reversed in relation to the duty credit scrips. By contrast, in the impugned order, the said amount has been treated as a turnover from scrips. Since the petitioner was not provided an opportunity to show cause with regard to treating the value of scrips as turnover, the findings in relation thereto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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