9911796707
TMI Blog2024 (5) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- P rima facie , the petitioner appears to be entitled for exemption under the Notification No.12/2017-CT (Rate) dated 28.06.2017 insofar these services are concerned and under Notification No.13/2017-CT (Rate) dated 28.06.2017 Difference in the turnover - HELD THAT:- The submission of the learned counsel for the petitioner is reasonable as there was an erroneous consideration of the turnover/income in the profit and loss account for the period in dispute which includes the period covered by pre-GST era under the provisions of the Finance Act, 1994. Considering the fact that this issue would require a proper and detailed consideration by the respondent and considering the fact that many of the grounds which are canvassed before this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43,290/- Rs. 62,43,290/- 7 Penalty u/s. 73(9) of the act Rs. 6,11,595/- Rs. 6,11,595/- Total Rs. 1,29,70,830/- Rs. 1,29,70,830/- Grand Total Rs. 2,59,41,660/- 3. The specific case of the petitioner is that the petitioner is a hospital engaged in providing health services and therefore, not only the services provided by the petitioner but also the doctors/physician who are consulted are exempted from payment of GST under Sl.No.74 to the Notification No.12/2017-CT (Rate) dated 28.06.2017. It is further submitted that similarly, testing charges are also exempted under the same Notification. 4. It is submitted that as far as the tax on rent on reverse charge basis is concerned, Notification No.13/2017-CT (Rate) dated 28.06.2017 does not apply f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent would submit that this Writ Petition is devoid of merits and is liable to be dismissed. It is further submitted that all the issues which are canvassed before this Court can be canvassed by the petitioner by filing a statutory appeal under Section 107 of the TNGST Act, 2017 and therefore prays for dismissal of this Writ Petition. That apart, the learned Additional Government Pleader would submit that there are disputed questions of fact and therefore on this count also, this Writ Petition is liable to be dismissed. 8. After considering the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and perusing the Notifications filed before this Court, prima facie , ..... X X X X Extracts X X X X X X X X Extracts X X X X
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