TMI Blog2024 (10) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts payable by the petitioner - trade payable - HELD THAT:- It is unclear from the impugned order as to the basis for imposing GST on total trade payables. It further appears that the amount specified as turnover was taken directly from the balance sheet of the petitioner. Similarly, GST was imposed on employee benefit expenses by taking the amounts from the profit and loss account of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r applicable GST enactments, the petitioner had filed returns. Purportedly pursuant to show cause notice dated 30.09.2023, the impugned order dated 29.12.2023 was issued. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the petitioner did not receive the show cause notice dated 30.09.2023, which is referenced in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spond to the show cause notice, she submits that the impugned order was issued on the basis of materials available with the respondents. 5. The impugned order deals with the three issues. The first issue is trade payables. It is unclear from the impugned order as to the basis for imposing GST on total trade payables. It further appears that the amount specified as turnover was taken directly from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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