9911796707
TMI Blog2024 (8) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to deposit 25% of the differential tax between the tax remitted in terms of GSTR 3B and that which is arrived at in terms of the order of assessment within a period of two weeks. If such tax is paid, the assessing Officer shall redo the assessment after hearing the petitioner. The impugned order is set aside and the Assessing Officer/respondent shall consider the impact of the above amendment and thereafter, proceed to pass fresh orders on merits and in accordance with law - Petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner in all W.Ps : Mr.K.Srinivasan For the Respondents in all W.Ps : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these five Writ Petitions are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice in certain circumstances: (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely: ...... (d) by making it available on the common portal; 5. It is submitted by the learned counsel for the petitioner that the petitioner had paid entire tax. In view of the fact that the petitioner has not responded to the respective notices that preceded the respective impugned orders, the respondent has proceeded to make Best of Judgement Order on the basis of the total turn over and Return in GSTR 01 for the month of April 2023 by adding 10% towards gross profit. 6. It is submitted by the learned counsel for the petitioner that entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the learned counsel for the petitioner that GST 3B has been filed on 103rd day from the date receipt of ASMT 13. It is also brought to the notice of this Court that vide Notification No. 28/2023-Central Tax dated 31.07.2023 and vide Section 148(b) of the Finance Act, 2023, the time limit to furnish the Return has been extended to 120 days. 9. It is submitted that the above proviso has not been considered by the Assessing Officer/respondent, which is applicable inasmuch as the impugned order is made only on 14.12.2023 i.e., after the amendment came into force. 10. In view there of, the impugned order in W.P.(MD)No.18874 of 2024 is set aside and the Assessing Officer/respondent shall consider the impact of the above amendment and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
