TMI Blog2025 (1) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... DER The present writ petition is filed challenging the impugned order dated 30.08.2024, on the limited ground that the impugned order traverses beyond the show cause notice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a painting contractor (works contract) and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork. On considering the objection the proposal was dropped. However, while passing the impugned order the respondent found that the Profit and Loss Account during the assessment year 2019- 20 was Rs. 5,21,20,532/-, while the outward supply value declared in the GSTR 3B was Rs. 3,62,10,936/- and Form 26 AS was received for a sum of Rs. 4,36,67,661/-. The difference to the extent of Rs. 1,59,09,596/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th it. 5. In response the learned counsel for the respondent would submit that the petitioner may treat the impugned order as a show cause notice and file its objections within a period of 4 weeks from the date of receipt of a copy of this order. On receipt of such objections order shall be passed after affording the petitioner a reasonable opportunity of hearing. 6. In view thereof, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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