TMI Blog2024 (5) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... (MD) No. 8571 of 2024 And W. M. P. (MD)Nos. 7807 and 7809 of 2024 - - - GST - Challenge to adjudication order passed u/s 73 of TN-GST Act - HELD THAT:- It is noticed that the petitioner has filed a detailed reply to the notice preceded the impugned order. Despite the same, the impugned order has been passed without adverting to the same. Hence, the impugned order is unsustainable and therefore li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing was afforded to them. They attended the personal hearing and explained their view with regard to the discrepancies. Hence the adjudication order is passed under Section 73 of TN-GST Act as follows: TAX Description IGST (Rs.) CGST (Rs.) SGST (Rs.) Expenses Receivable 88846 88846 Sundry Creditors 13,25,992 13,25,992 Total 0 14,14,838 14,14,838 Abstract: Tax Interest Penalty IGST 0 0 0 CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed shall be treated as corrigendum to show cause notice in DRC-01 dated 30.09.2023. Petitioner shall file additional reply if any within a period of 30 days from the date of receipt of a copy of this order. Respondents thereafter shall proceed to pass final order considering the petitioner reply dated 03.01.2024 and additional reply to be filed by the petitioner within a period of 30 days. Needl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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