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TMI Blog2024 (9) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice as well as in the final assessment order, the proposal under nine heads have been mentioned and has been considered and final order also had been passed for all the nine heads. Violation of Section 75(7) of the GST Act - HELD THAT:- There are no reason to accept the contention of the learned counsel for the appellant, the reason being that, since the amount mentioned in the proposal, if it is calculated totally under the nine heads, certainly that would match with the final figure arrived at by the assessing authority in the final assessment order. Moreover, now by virtue of the order that has been made by the writ Court, of course on payment of 10% of the disputed tax, for which the appellant agreed upon before the writ Court, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived at Rs. 1,32,42,139/-. Due to some unforeseen reasons, despite opportunity having been given to the appellant / assessee, no reply had been given to the show cause notice and there has been no participation by the assessee in the assessment proceedings. Resultantly, final order has been passed by the assessing authority on 31.01.2024, whereby tax demand of a sum of Rs. 3,16,73,012/- for the assessment year 2018-19 and Rs. 4,17,27,003/- for the assessment year 2019-20 has been demanded. 3. As against these assessment and demand orders, including the interest and penalty which has also been imposed, the appellant / assessee filed the aforesaid two writ petitions in W.P.Nos.12715 and 12720 of 2024. 4. When these writ petitions were decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the respondent Revenue, who pointed out that in fact before the writ Court, the writ petitioner / assessee, who is the appellant herein has agreed upon to pay 10% of the disputed tax demand as a condition for remand, as the writ Court decided to remand the matter only on some terms and this has been recorded in Para 4 of the order, which we have cited herein above. 7. We have considered the submissions by learned counsel for both sides and have gone through the records available before us. 8. The first submission of the learned counsel for the appellant assessee insofar as the show cause notice that was issued in respect of nine issues and the ultimate decision taken by the assessing authority in completing the assessment and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant, the reason being that, since the amount mentioned in the proposal, if it is calculated totally under the nine heads, certainly that would match with the final figure arrived at by the assessing authority in the final assessment order. Moreover, now by virtue of the order that has been made by the writ Court, of course on payment of 10% of the disputed tax, for which the appellant agreed upon before the writ Court, the second contention also cannot be countenanced. 12. Therefore, we do not find any plausible reason to interfere with the order passed by the writ Court, which is impugned in these writ appeals. Resultantly, while we affirm the impugned order, we are inclined to give a slight modification to make payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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