9911796707
TMI Blog2024 (7) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024 does not contain any ingredients to invoke the period of limitation under Section 74(10) of the respective GST Enactments? - HELD THAT:- It is noticed that there is allegation in the Show Cause Notice that the petitioner has reported the turnover as detailed in the Show Cause Notice and has willfully failed to pay the corresponding tax with intention to evade the tax lability. Therefore, it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is before this Court challenging the impugned order dated 22.04.2024 passed by the second respondent for the Assessment Year 2018-2019 which precedes with Notice in Form GST ASMT-10 dated 10.02.2021, Show Cause Notice in Form GST DRC-01 dated 12.01.2024 issued under Section 74 of the respective GST Enactments and the Personal Hearing Notices dated 20.02.2024 25.03.2024. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petition is disposed of with liberty to the petitioner to file statutory appeal under Section 107 of the respective GST Enactments before the Appellate Authority namely, Appellate Deputy Commissioner (ST) (GST Appeal), C.T.Building, Dr.Thangarajsalai, Madurai 625020, the first respondent herein, within a period of 30 days from today subject to the petitioner depositing 10% of the disputed tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
