9911796707
TMI Blog2024 (2) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... her such director was paid salary. On examining the reply dated 15.06.2023 of the petitioner, the petitioner has stated categorically that remuneration was paid to Dinesh Victor, Managing Director of the company. In view of such reply, the conclusion that the petitioner did not clarify the category of directorship is unsustainable. Material documents such as the employment contract, if any, or the terms of employment, TDS deduction particulars and the like were, however, not submitted by the petitioner. Miscellaneous expenses - HELD THAT:- The imposition of tax, penalty and interest on the basis of the total expenditure incurred towards advertisement and business promotion, repairs and maintenance, and computer and software maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y reminders. Upon receipt of reminders dated 10.08.2023 and 29.08.2023, the petitioner submitted replies dated 17.08.2023 and 01.09.2023, respectively. The orders impugned herein were issued in these circumstances. 2. Learned counsel for the petitioner submits that the impugned assessment order was issued without considering the petitioner's replies and that such orders disclose non-application of mind. By inviting my attention to the findings recorded with regard to director's remuneration, learned counsel submits that the financial statements of the company for the relevant financial year disclose that remuneration was paid to the managing director of the company. He also points out that the salary paid to an employee of a comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culture falls within the heading '9996' and that such services are fully exempt from GST. By referring to the findings in respect of this tax demand, learned counsel submits that GST was imposed on the assumption that the petitioner is engaged in the sale of painting and other art works. 4. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. With reference to the proceedings culminating in the impugned assessment order, learned Government Advocate submits that the petitioner was provided several opportunities to contest the tax demands. Therefore, he submits that principles of natural justices were followed and that there is no scope for interference on that count. As regards the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and the like were, however, not submitted by the petitioner. 6. Similarly, as regards the conclusions with regard to miscellaneous expenses, the petitioner, in its reply of 15.06.2023, relied upon notifications under which registered persons are exempt from paying GST under reverse charge mechanism up to a specified limit or for a specified period. The petitioner also explained that some of the purchases under each head were from registered dealers. In these circumstances, the imposition of tax, penalty and interest on the basis of the total expenditure incurred towards advertisement and business promotion, repairs and maintenance, and computer and software maintenance, by drawing on figures provided in the respective financial statem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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