2024 (6) TMI 1314

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..... C. Natrajan, for Mr. G. Gokul Kishore. For the Respondents : Mr. V. Prashanth Kiran, Government Advocate (Tax) ORDER An order in original dated 26.12.2023 is assailed on the ground of non-application of mind and failure to consider the material placed on record by the petitioner. 2. The petitioner received a show cause notice dated 23.03.203 in respect of multiple heads of demand. The said sho .....

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..... ontrary to Notification No.11/2017. As regards tax proposal No.7, which relates to a mismatch between GSTR 1 and Form 26AS, he submits that the reconciliation provided by the petitioner was disregarded while arriving at the conclusion. As regards the tax proposal relating to excess availment of Input Tax Credit, he submits that the petitioner had submitted certificate from suppliers but not from t .....

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..... tax proposal No.3 relating to the assessment period 2018-19 that the difference between the GSTR 1 and GSTR 3B returns for July 2017 was excluded therefrom. Therefore, it appears prima facie that the two tax proposals overlap. As regards the tax proposal relating to the rate of tax on road works, the petitioner has placed on record relevant notifications. These notifications indicate prima facie t .....

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..... the petitioner. 7. Upon considering the above facts and circumstances cumulatively, it is just and necessary that the matter be remanded for reconsideration. Since a substantial tax demand is involved, even after excluding amounts payable with regard to tax proposals that appear to be prima facie untenable, revenue interest is required to be protected. Towards such end, the petitioner is directed .....

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..... he avoidance of doubt, it is made clear that the observations set out in this order are tentative and not intended to influence the assessing officer while undertaking fresh assessment. In view of the assessment order being set aside, the bank attachment stands raised. 10. The Writ Petition is disposed of on the above terms. Consequently, the connected miscellaneous petitions are also closed.
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