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TMI Blog2025 (2) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal at the admission stage itself. 3. When the matter was taken up for hearing, the learned counsel for the petitioner would submit that though he had sought for larger relief in this petition, he had restricted his relief to the extent of challenging the impugned order only on the aspect of "security wages". In this regard, he referred the Audit Note No.8 of the impugned order, wherein the "security wages" has been shown as Rs. 2,90,28,232/-, for which, the respondent had demanded tax liabilities of a sum of Rs. 26,12,541/- as CGST and Rs. 26,12,541/- as SGST. 4. Further, he would submit that prior to the passing of impugned order, the aforesaid issue, viz., "Security Wages", was not raised by the respondents either in the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. However, without providing any such opportunity, the impugned order has been passed by the respondent. Hence, he requests this Court to remand this matter back to the respondents for re-consideration only on the aspect of "Security Wages". 8. Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent and also perused the materials available on record. 9. In the case on hand, though the entire impugned order has been challenged, the learned counsel for the petitioner has restricted his relief only with regard to the "security wages" and requested this Court to grant liberty to the petitioner to file an appeal against all the other issues pertaining to the impugned assessment order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is remanded to the 1st respondent for fresh consideration only on the aspect of "Security Wages". (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of copy of this order. (iii) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, within a period of 2 weeks from the date of personal hearing. (iv) Thereafter, the petitioner shall file their appeal against the impugned order, including the aspect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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