9911796707
TMI Blog2024 (4) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- On perusal of the impugned order, it is evident that the tax liability was arrived at by noticing the discrepancy between the GSTR 7 and 1 returns, on the one hand, and the GSTR 3B returns on the other. Penalty has been imposed at 100% of the tax dues by invoking Section 74. It is also noticeable that the petitioner rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.T.Ramesh For the Respondent : Mr.T.N.C.Kaushik, AGP (T) ORDER An assessment order dated 19.04.2023 is challenged in this writ petition. The petitioner states that he is a works contractor executing civil work for government departments and local authorities. He states that a show cause notice was issued in February 2023 in relation to the discrepancy between the GSTR 1 statement and the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Act, 2017 was not warranted in the facts and circumstances. On instructions, he submits that the petitioner is ready and willing to remit a sum of Rs. 3,00,000/- as a condition for remand. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. By referring to the impugned order, he submits that such order was preceded by an intimation, show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances, since the petitioner was not heard before the impugned order was issued, the interest of justice warrants the provision of an opportunity to the petitioner. 6. For reasons set out above, the impugned order dated 19.04.2023 is set aside subject to the condition that the petitioner remits an additional sum of Rs. 3,00,000/- towards the tax demand within three weeks from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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