9911796707
TMI Blog2024 (10) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... on forward charge basis based on sales turnover - non-application of mind - violation of principles of natural justice - HELD THAT:- Insofar as the assessment orders deal with seigniorage charges, the directions issued in paragraph 9 of the Division Bench Judgment in a batch of cases where the lead case is A.Venkatachalam v. Assistant Commissioner (ST), Palladam, in W.P.No.30974 of 2022 [ 2024 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders impugned herein are quashed only insofar as such orders deal with the imposition of GST on forward charge basis on the turnover. Consequently, these matters are remanded for re-consideration on such aspect - Petition disposed off. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: M/s. K.A.Parthasarathy, N.Chandirasekar For the Respondent: Mr. V.Prasanth Kiran, GA (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders proceed on the basis of the tentative sales turnover, where as the petitioner had declared a higher taxable turnover and paid taxes on that basis. Therefore, he contends that the impugned assessment orders warrant interference insofar as the imposition of GST on forward charge basis is concerned. As regard seigniorage charges, he submits that the judgment of the Division Bench squarely applie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were paid on the basis of the declared taxable turnover and that, therefore, the impugned assessment orders were issued mechanically without application of mind. 5. On examining the impugned assessment orders, especially the extraction of the petitioner's objections with regard thereto, the contention of learned counsel for the petitioner is liable to be accepted. As a consequence, on this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
