9911796707
TMI Blog2023 (9) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... filed for fresh registration. Considering the fact that the petitioner has discharged major part of the tax liability by debiting his Electronic Credit Ledger for the supplies effected by the petitioner during the period in dispute, the petitioner shall deposit a sum of Rs. 1,50,000/- in cash within a period of thirty days from the date of receipt of a copy of this order without prejudice to the rights of the petitioner in the proceedings that is to be completed pursuant to the notice dated 25.07.2023 in Form GST ASMT-14 issued under Section 63 of the TNGST Act, 2017. Petition disposed off. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.B.Sakthivel For the Respondent : Mrs.K.Vasanthamala Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an order dated 17.05.2023. 7. The records further indicates that a Show Cause Notice under Section 63 read with Section 50(3) and Section 122(1)(x) and Rule 100(2) of the GST Rules under Form GST-ASMT-14 has been issued to the petitioner on 25.07.2023. 8. In the said notice, the respondent has sought to levy tax on the closing stock, which appears to have not been declared as the closing stock appears to have been cleared without payment of tax. 9. It is noticed that the petitioner was also called for personal hearing on 11.08.2023 at 11.30 a.m. The petitioner has also not participated in the proceedings. 10. Although the learned counsel for the petitioner would submit that the petitioner appeared for personal hearing, the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and Rule 100(2) of the GST Rules under Form GST ASMT- 14 vide Show Cause Notice 25.07.2023 and initiate appropriate proceedings against the petitioner for recovery of tax if any for the past. The proceedings initiated under Section 63 of the respective GST enactments on 25.07.2023 against the petitioner shall be completed as expeditiously as possible. 16. Considering the fact that the petitioner has discharged major part of the tax liability by debiting his Electronic Credit Ledger for the supplies effected by the petitioner during the period in dispute, the petitioner shall deposit a sum of Rs. 1,50,000/- in cash within a period of thirty days from the date of receipt of a copy of this order without prejudice to the rights of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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