9911796707
TMI Blog2024 (10) TMI 1595X X X X Extracts X X X X X X X X Extracts X X X X ..... n and Sridharan Attorneys For the Respondents: Mr. C.Harsha Raj, AGP (T) ORDER An assessment order dated 21.12.2023 is assailed by the petitioner primarily on the ground that expenditure incurred by the petitioner towards price difference was treated as taxable supply under the applicable GST enactments. Pursuant to an audit and the issuance of an audit report dated 12.09.2023, proceedings we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner should have placed all relevant documents in order to establish that the price difference was not liable to tax under applicable GST enactments. He further submits that the adjudication of this issue entails examination of disputed questions of fact. Since a statutory remedy is available to the petitioner, he submits that discretionary jurisdiction should not be exercised in favour of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, it is just and appropriate that if the petitioner files an appeal within a reasonable period, such appeal be considered and disposed of on merits. 6. Hence, W.P.No.8186 of 2024 is disposed of by permitting the petitioner to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order. If such appeal is filed within the aforesaid period, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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