9911796707
TMI Blog2024 (8) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... he Return filed by the petitioner in GSTR 1 and GSTR 3B - demand of the tax regarding transportation charges - service was availed by the petitioner from the third party or not - HELD THAT:- The Court is inclined to come to the rescue of the petitioner by quashing the impugned orders and remitting the cases back to the respondent to pass fresh orders on merits and in accordance with law, subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders passed against the petitioner based on the difference in the Return filed by the petitioner in GSTR 1 and GSTR 3B. 4. The learned counsel for the petitioner in all Writ Petitions submits that the petitioner has been assessed contrary to the provisions of the respective GST enactments and therefore, liable to pay tax of 18% instead of 5%. Since the respondent imposed 18% of the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 7. The learned counsel for the petitioner in all Writ Petitions further submits that no useful purpose is served, even if the petitioner is relegated to file its reply at this distance point of time. It is submitted that the original records will have to be perused by the assessing officer. Hence, prays to allow this Writ Petition. 8. On the other hand, the learned Government Advocate for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner in all Writ Petitions and learned Government Advocate for the respondent in all Writ Petitions, the Court is inclined to come to the rescue of the petitioner by quashing the impugned orders and remitting the cases back to the respondent to pass fresh orders on merits and in accordance with law, subject to the petitioner depositing 30% of the disputed tax to the credit of the respondent from i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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