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TMI Blog2024 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... and - demand was confirmed under Section 63 of the TNGST Act, 2017 earlier and the same demand has been confirmed again in the subsequent orders passed for the assessment years 2018-19 and 2019-20 under Section 74 of the TNGST Act, 2017 - HELD THAT:- The challenge to the impugned orders, on the ground that there is overlapping between demand confirmed earlier under Section 63 of TNGST Act, 2017 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned orders passed under Sections 63 and 74 of the TNGST Act, 2017. The dispute pertains to the assessment years 2018-19 and 2019-20. 3. It is the case of the petitioner that there is overlapping with the demand that was confirmed under Section 63 of the TNGST Act, 2017 earlier and the same demand has been confirmed again in the subsequent orders passed for the assessment years 2018-19 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the respective cases as detailed below: Details Income as per P L for 2018-19 Income as per P L for 2019-20 Luggage Collection A/c Rs. 1,38,35,134/- Rs. 1,28,31,727/- Online Ticket Collection A/c Rs. 6,05,29,880/- Rs. 7,47,92,791/- Ticket Collection A/c Rs. 3,86,51,105/- Rs. 5,93,82,845/- Lorry hire charges Received --- Rs. 49,79,500/- Total Income received Rs. 11,30,16,119/- Rs. 15,19,86,863 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned orders are quashed and the cases are remitted back to the respective respondents to pass fresh orders on merits and in accordance with law as expeditiously as possible, subject to the petitioner depositing 25% of the disputed tax in each financial years. The amount, that was already pre-deposited i.e., a sum of Rs. 9,90,513/-, shall be treated as part of pre-deposit, that is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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