9911796707
TMI Blog2024 (12) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order being in excess of the amount specified in the notices - HELD THAT:- The impugned order dated 31.08.2024 is set aside. It is open to the petitioner to submit their reply within a period of 3 weeks from the date of receipt of a copy of this order. If for any reason the petitioner does not file their reply within the stipulated period i.e., 3 weeks from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. Petition disposed off. - Honourable Mr.Justice Mohammed Shaffiq For the Petitioner : Ms. Aparna Nandakumar For the Respondent : Mr. C. Harsha Raj Additional Government Pleader ORDER The present writ petition is filed challenging the impugned assessment order dated 31.08.2024 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice providers was rejected and they were instead treated as intermediary and the consequential interest and penalty was increased from Rs. 21,77,761/- to Rs. 96,83,029/-. The following table in the show cause notice and the order of assessment is relevant and thus extracted here under: (i) FORM GST DRC-01 dated 21.05.2024 Summary of show cause Notice Sr. No. Tax Rate (%) Turn over Tax Period Act POS(Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0 APR 2019 MAR 2020 SGST NA 7,58,287.00 6,57,478.00 75829 0 0 14,91,594.00 2 0 0 APR 2019 MAR 2020 CGST NA 7,58,287.00 6,53,802.00 75829 0 0 14,87,918.00 3 0 0 APR 2019 MAR 2020 IGST Tamil Nadu 6,61,187.00 5,52,354.00 66119 0 0 12,79,660.00 Total 21, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first time which resulted in the increase in the demand of taxes and the consequential interest and penalty in the impugned order being in excess of the amount specified in the notices, the petitioner may treat the impugned order of assessment as a show cause notice and submit their reply within a period of 3 weeks from the date of receipt of a copy of this order. If any such reply is filed the same would be considered and orders would be passed on merits in accordance with law after affording the petitioner a reasonable opportunity of hearing. 6. In view thereof, the impugned order dated 31.08.2024 is set aside. It is open to the petitioner to submit their reply within a period of 3 weeks from the date of receipt of a copy of this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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