9911796707
TMI Blog2024 (3) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... rence between the amounts indicated in the notice in Form ASMT-10 and the amounts specified in the show cause notice - HELD THAT:- On examining the notice in Form ASMT-10, the said notice pertains to financial year 2017-2018. The abstract of demand proposed therein is for an aggregate sum of Rs. 1,37,33,386.62 comprising a demand of Rs. 71,59,663.28 towards IGST, a sum of Rs. 32,86,861.67 towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lminating in the impugned assessment order is undoubtedly unsustainable. The impugned assessment order is quashed - Petition closed. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms.L.Maithili For the Respondent : Ms.Amirta Poonkodi Dinakaran, Government Advocate (T) ORDER An assessment order dated 29.12.2023 is the subject of challenge in this writ petition. 2. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, on 29.12.2023. 3. Learned counsel for the petitioner invited my attention to the notice in Form ASMT-10 and pointed out that the abstract of demand proposed therein indicates the amounts demanded towards IGST, SGST and CGST. She further submits that these amounts tally with amounts indicated in the impugned order. By further referring to the order issued in Form GST ASMT-12 on 27.09.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .67 towards SGST and a sum of Rs. 32,86,861.67 towards CGST. Upon receipt of the petitioner's reply dated 22.09.2023, by order in Form ASMT-12 dated 27.09.2023, the respondents concluded that the reply was satisfactory and no further action is required. 6. In these circumstances, it is necessary to examine the impugned assessment order to verify whether the same demand was resurrected. On exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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