9911796707
TMI Blog2024 (5) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... e of admission. 2. The petitioner has challenged the impugned order dated 29.12.2023 bearing reference No.GSTIN33AAFCK4391J2ZC/2017-18 passed by the respondent. By the impugned order, the respondent has confirmed the tax together with interest under Section 50 of the TNGST Act, 2017 and the penalty under Section 73(9) of the said Act, under the following heads: Sl. No. Particular CGST SGST 1 Tax on difference in turnover Rs. 14,84,800/- Rs. 14,84,800/- 2 Tax on testing tax Rs. 5,21,197/- Rs. 5,21,197/- 3 Tax on RCM towards rent Rs. 3,26,795/- Rs. 3,26,795/- 4 Tax on other income Rs. 1,77,388/- Rs. 1,77,388/- 5 Tax on RCM towards professional fees Rs. 36,05,765/- Rs. 36,05,765/- 6 Interest u/s 50 of the act Rs. 62 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod i.e., for the period starting from 1st April, 2017 and ending with 30th June, 2017. 6. It is submitted that the respondent has relied on the profit and loss account of the petitioner which is for the whole assessment years and which was compared with the GST return filed by the petitioner in GSTR-9, for which, GSTR-9C was also issued under Rule 80(3) of the TNGST Rules, 2017. It is further submitted that the impugned demand apart from being contrary to the aforesaid Notification is also without jurisdiction as pre-GST turnover has been taxed under the provisions of the TNGST Act, 2017 by erroneous comparison between the incomes in the profit and loss account and in the returns filed in GSTR-9 and GSTR-9C. 7. The learned Additional G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that this issue would require a proper and detailed consideration by the respondent and considering the fact that many of the grounds which are canvassed before this Court were not taken up by the petitioner before the respondent which has culminated in the impugned order, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law, within a period of 8 weeks from the date of receipt of a copy of this order. 10. The petitioner is directed to co-operate with the respondent by filing proper reply, within a period of two weeks from the date of receipt of a copy of this order. The impugned order which stands set aside in this order shall be treated as corrige ..... X X X X Extracts X X X X X X X X Extracts X X X X
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