9911796707
TMI Blog2024 (3) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... ape for Mr.Karthik Sundaram For the Respondents : Mr.C.Harsha Raj, Additional Govt. Pleader (T) ORDER An order dated 31.12.2023 is challenged inter alia on grounds that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables of the petitioner were subject to GST. 2. The petitioner is a registered person under applicable GST enactments in the State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payables, learned counsel submits that the total trade payables of Rs. 85,58,12,375/- was treated as a taxable supply and that GST was imposed thereon. He also points out that the petitioner had replied to the show cause notice and stated that Input Tax Credit (ITC) was availed in accordance with law by paying for supplies received from the respective supplier within the specified 180 day period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r book cannot be treated as the amount in respect of which the petitioner was called upon to show cause. He further submits that the petitioner has an appellate remedy and and that no case is made out for interference under Article 226 of the Constitution of India. 5. The focus of the petitioner's challenge is the imposition of GST on trade payables. It appears that the petitioner operates ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se charge basis and ITC availed on import of services, there is a case for more detailed reconsideration. These facts and circumstances warrant interference with the impugned order, albeit by putting the petitioner on terms. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand provided the demand in respect of trade p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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