TMI Blog2024 (4) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the same, this Court is inclined to give a partial relief to the petitioner by setting aside the impugned order and remitting the case back to the respondent to pass a fresh order on merits within a period of 60 days from the date of receipt of a copy of this order provided the petitioner furnishes all the documents that were called for along with a reply to the notice and also pays a token amount equivalent to 10% of the disputed tax to the department. Subject to such compliance, respondent may proceed to adjudicate the issue afresh. The writ petition is disposed off. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr.Raja Karthikeyan For the Respondent : Mr.R.Suresh Kumar, AGP (TAX) ORDER Writ petition has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 73(1) of TNGST act 2017 by levying tax and penalty and 18% interest u/s.50(3) of TNGST Act as follows: Sl. No Tax period Act Tax Penalty Interest Total 1 2022-2023 SGST 138762 13876 7596 160234 2 CGST 138762 13876 7596 160234 Total 277524 27752 15192 320468 Note: Interest is calculated from the 21.04.2023 to the date of this order. If the taxable person makes payment of tax and other dues after due date, then interest should be calculated and paid voluntarily till the date of making payment of tax. Summary of order in DRC-07 is issued electronically. 3. It is noticed that the petitioner was issued with a notice in Form GST-DRC-01 along with show cause notice dated 27.03.2023 and thereafter the petitioner was issued with personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2023. It is further submitted that petitioner has also not produced any of the documents that were called for prior to the issuance of the notice which culminated in the impugned order. But however, the petitioner failed to respond to the same. 5. Having considered the submissions of the learned counsel for the petitioner and the respondent, it appears that the petitioner is a small time contractor who has incurred the liability in the impugned order for a sum of Rs. 2,77,524/-. The petitioner has also been imposed with penalty of Rs. 27,752/- and interest of Rs. 15,192/-. It appears that petitioner is a semi literate person and may have not been fully aware of the implications of the notices issued by the Tax Department. 6. Considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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