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TMI Blog2020 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... n opportunity of being heard to the petitioner with regard to the details expressed in the representation and take a decision as expeditiously as possible within a period of two months from the date of receipt of a copy of this judgment. It is made clear that till such time, the operation of Exhibit-P7 demand notice is ordered to be kept in abeyance. - WP(C). No.12129 OF 2020(M) - - - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for various periods and as a result thereof, the petitioner was served with a demand notice dated 13.03.2020 by Superintendent of Central Tax and Central Excise, Tirur, demanding an amount of ₹ 9,72,519/-. The aforementioned demand notice is based on the gross tax instead of net tax and has to exclude the input tax credit. 3. In this regard, the petitioner submitted Exhibit-P8 representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ededly the case of the petitioner is that there was delay in filing GST returns. Demand notice includes the interest and as well as the gross tax whereas it should have been on the net tax excluding the input tax credits. Be that as it may, I would not be commenting further as it would be in the domain of the competent authority to take a call on the representation keeping in view of certain re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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