2025 (2) TMI 725

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re this Court and the same was not been considered by the first respondent before passing the assessment orders. The said fact is not disputed by the learned Government Advocate for the respondents. This Court is, therefore, of the view that an opportunity should be afforded to the petitioner to put-forth its case based on the materials now produced. The impugned orders are set-aside and the matter is remanded to the first respondent for fresh consideration - petition disposed off by way of remand.
THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY For the Appellant: M/s. Vinay Kumar Sharff For the Respondents : Ms. Amirta Poonkodi Dinakaran, Government Advocate (Taxes) COMMON ORDER Since the issue involved and the relief sought in both t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... orically stated that the sale of the scrap was shown under the cost of materials of goods and income from the sale of the batteries alone is shown under the category of turnover. However, the first respondent has not considered these aspects while passing the impugned assessment orders, inspite of providing the entire details. 4. On the other hand, Ms. Amirta Poonkodi Dinakaran, learned Government Advocate (Taxes) appearing for the respondent, would contend that the respondent's concern is with regard to the mismatch of tax liability between GSTR-3B and remittance of the entire tax amount. She further submitted that the petitioner has paid the tax for the scrap as well as for the sale of the batteries, but whether the entire amount of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s are set-aside and the matter is remanded to the first respondent for fresh consideration. (ii) The petitioner is directed to file any additional reply/objections along with required documents and break-up figures as produced before this Court to the first respondent, within a period of two weeks from the date of receipt of a copy of this order. (iii) On receipt of such additional reply/objections along with required documents from the petitioner, the respondent shall consider the same and issue a 14 days clear notice to the petitioner by fixing the date for personal hearing and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. 10. With the above direc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X