9911796707
TMI Blog2024 (12) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent : Mr. TNC. Kaushik, Additional Government Pleader ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the respondent. 2. With the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself. 3. The present writ petition has been filed by the petitioner challenging the impugned order dated 31.08.2024 on the lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Details requested regarding the adjustments turnover in GSTR 9C (iv) Credit note turnover Reported in GSTR-1 and GSTR-9 (v) Tax not paid inward (Reverse Charge) Supply (vi) ISD Credit incorrectly availed by the recipients (vii) The tax on outward supplies under declared on reconciliation of data in GSTR-09 (viii) Excess Claim of ITC (ix) Other Expenses (According to the Balance Shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by way of e-mail. 5. The learned counsel for the petitioner also drew the attention of this Court to the e-mail dated 27.05.2024 sent by the petitioner to the Assistant Commissioner (State Taxes), Broadway Assessment Circle, which reads as under: "Dear Sir/Madam, Thank you so much for granting us the additional time. Please find the attached our response to audit observation memo along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be paid the proposed tax along with applicable interest under Section 50 together with penalty under Section 73 of the TNGST Act." The learned counsel for the petitioner would submit that the impugned proceedings stands vitiated for non-application of mind to the material on record. 6. The learned Additional Government Pleader appearing for the respondent submitted that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate orders on merits and in accordance with law, after affording a reasonable opportunity of hearing to the petitioner, as expeditiously as possible. If the reply/objections are not filed by the petitioner within the stipulated time as stated above, the impugned assessment order shall stand restored. 9. With the above directions, this writ petition is disposed of. There shall be no order as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
