9911796707
TMI Blog2024 (12) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and the order of assessment, the petitioner may submit their response treating the impugned order as Show Cause Notice and submit its reply along with supporting materials within a period of two weeks. The impugned order is set aside and the same shall be treated as a Show Cause Notice. The petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner - Petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty equivalent to 10 percent of the Tax or 10.000 whichever is higher, as per the provisions of Section 73 of the Act as follows: Tax Type Tax (Rs) Penalty (Rs) CGST Rs.56180/- Rs.10000/- SGST Rs.56180/- Rs.10000/- Interest proposed @ 18% 2) Defect: Tax not paid on Additional Liability reported in Form GSTR-7 On verification of Form GSTR-1 outward supplies with Form GSTR-7, it is noticed that there is an additional tax liability in respect of GSTR-7 as detailed below: Return Type SGST CGST GSTR 7 Rs.571144/- Rs.57144/- GSTR 1 0/- 0/- Deference Rs.571144/- Rs.571144/- Therefore, you are liable to pay the short paid Taxes along with interest payable thereon under Section 0 and a penalty equivalent to 10 percent of the Tax or 10,000 whichev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed on the grounds other than the grounds specified in the notice. 4. It was submitted by the learned counsel for the petitioner that inasmuch as the impugned order traverses beyond the Show Cause Notice, the impugned order is liable to be set-aside. 5. The learned counsel for the respondents would submit that in view of the apparent discrepancies between the Show Cause Notice and the order of assessment, the petitioner may submit their response treating the impugned order as Show Cause Notice and submit its reply along with supporting materials within a period of two weeks. 6. In view thereof, the impugned order is set aside and the same shall be treated as a Show Cause Notice. The petitioner shall submit its objections within a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
