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TMI Blog2024 (3) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramesh Kutty Senior Standing Counsel ORDER The assessment order dated 29.09.2023 in respect of the assessment period 2017-18 is under challenge. 2. The petitioner is a partnership firm dealing in oil and oil seeds. The petitioner asserts that returns in GSTR 1 and GSTR 3B were filed periodically in respect of the above mentioned assessment year. A notice in Form ASMT 10 was issued in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y turning to the impugned assessment order, learned counsel pointed out that the petitioner has been called upon to pay a sum of Rs. 1,43,048/- towards SGST and a similar sum towards CGST. She also pointed out that the assessment order refers to the payment of sums of Rs. 2,57,709/- each by the petitioner towards CGST and SGST, whereas the petitioner had paid Rs. 1,79,806/- each towards CGST and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon to show cause as to why sums of Rs. 2,16,803/- each are not payable towards CGST and SGST. The petitioner was not called upon to show cause with regard to proposed penalty. 6. The reply dated 280.08.2023 of the petitioner is on record. By such reply, the petitioner asserted that a sum of Rs. 1,79,806/- each was paid towards CGST and SGST along with interest of Rs. 77,903/- each towards CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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