9911796707
TMI Blog2024 (4) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 issued alleging discrepancies in returns - HELD THAT:- The operative portion of the impugned assessment order clearly indicates that the tax liability was confirmed by disregarding the objections of the petitioner that the receipts in Form 26AS pertain to the pre-GST period. The relevant Form 26AS is on record and prima facie indicates that some of the receipts pertain to the pre-GST periods. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.A.Chandrasekaran For the Respondent : Mrs.K.Vasanthamala, GA (T) ORDER An assessment order dated 18.12.2023 is under challenge in this writ petition. The petitioner is a civil contractor and a registered person under applicable GST statutes. Upon scrutiny of returns filed by the petitioner, a notice in Form ASMT-10 was issued alleging di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse to the show cause notice, he pointed out that the petitioner stated that Form 26AS is only a statement that provides details of receipts in respect of which TDS or TCS was deducted and that it cannot be construed as the taxable turn over of such person. 3. With reference to the reply issued by the petitioner, he pointed out that the petitioner had submitted documents such as the audited profit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice were adhered to by issuing a show cause notice and by also considering the petitioner's reply thereto. She further points out that a personal hearing was offered to the petitioner under the show cause notice and that the petitioner failed to avail of such opportunity. 5. The documents on record clearly indicate that the assessment order was preceded by a show cause notice, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order warrants interference, albeit by putting the petitioner on terms. 6. Accordingly, the impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order. Subject to being satisfied that 10% of the disputed tax demand was received, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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