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2023 (11) TMI 1203 - HC - GSTSuppressed turnover or not - Mismatch of turnover with the data received from Mines Department - tax on on reverse charge for seigniorage fees - Details of computation and information not provided to the petitioner - HELD THAT - Considering the submissions made by the learned counsel for the petitioner as well as the learned Government Advocate (Taxes) appearing for the respondent, since the petitioner has restricted his submission to the extent of disposal of the rectification application dated 30.05.2023 filed by him or any other applications, if any already filed, the respondent is directed to dispose of the rectification application filed by the petitioner, within a period of three months from the date of receipt of a copy of this order. All these writ petitions are disposed of.
Issues involved: Challenge to impugned orders u/s 74(5) of TNGST Act alleging tax due u/s 9(1) & 9(3) based on seigniorage fee details, discrepancy in turnover, rectification application filing date dispute.
Summary: - The petitioner, registered under TNGST Act, challenged orders alleging tax due based on seigniorage fee details showing discrepancy in turnover. Petitioner claimed to have filed accurate returns with seigniorage charges paid, matching details received from Mines Department. Discrepancy led to Show Cause Notice issuance by respondent. - Petitioner's counsel argued that returns filed matched with details from Mines Department, denying tax dues. Rectification application was filed on 30.05.2023 to address the issue. - Government Advocate contended that rectification application was acknowledged to be filed on 03.04.2023, conflicting with petitioner's claim of filing on 30.05.2023. - Petitioner's counsel requested liberty to pursue rectification application, seeking respondent's disposal of the application before replying to impugned orders. - After hearing both parties, the Court directed the respondent to dispose of the rectification application filed by the petitioner within three months from the date of the order. Writ petitions were disposed of with no costs imposed.
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