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TMI Blog2024 (7) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... th subsection (4) of Section 65 of applicable GST enactments - HELD THAT:- It is unclear from the documents on record as to when all the documents called for in GST ADT-01 were provided by the petitioner. As regards the contention relating to non filing of ITC-02, the petitioner's contention is that no ITC was availed of by the consumer division and that there was no transfer thereof as a cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition. 2. The petitioner's parent company, GG Organics Private Limited, was engaged in the business of manufacture of leather speciality chemicals. The entity also had a manufacturing facility in Sriperumpudhur to undertake business in consumer goods. By way of a demerger, the assets and liabilities of the consumer division were transferred to a new entity, GG Organics Care Privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion is that the reply in relation to audit slip no.7, which pertains to the non filing of Form ITC-02, was not duly considered while issuing the impugned order. By referring to the impugned order in this regard, he submits that the petitioner had explained that there was no transfer of Input Tax Credit (ITC) to the consumer division and that, therefore, it was not necessary to file Form ITC-02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the petitioner that the duration of audit exceeded the time limit specified in sub-section (4) of Section 65 of applicable GST enactments cannot be countenanced at this juncture. It should also be noticed in this connection that the explanation to subsection (4) provides that the date of commencement of audit would be the date on which records and other documents called for by the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. Upon being satisfied that 10% of the disputed tax demand was received, the 1st respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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