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2023 (2) TMI 880
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.....Venkateswaran Spl. Govt. Pleader ORDER By consent of both the parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr.M.Venkateswaran, learned Special Government Pleader accepts notice for the 2nd respondent. 3. The petitioner has challenged the impugned Assessment Order dated 30.12.2021 passed by the respondent under the Tamil Nadu Goods and Se....
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....rned counsel for the petitioner drew the attention of this Court to the summary of the order dated 30.12.2021 issued under Form GST DRC-07 to the petitioner. The description of the goods / services mentioned in the summary of the order dated 30.12.2021, referred to supra is extracted hereunder :- Sr. No. HSN Description 1. 25161100 GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER M....
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....mind to the same, the rate of G.S.T. payable by the petitioner has been fixed at 18%. He would further submit that even if the Notification is not applicable to the petitioner, the rate of G.S.T payable by the petitioner can be fixed only at 5%. 8. Heard Mr.Senniappan, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader accepts notice for the respondent....
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....ed Assessment Order which includes penalty has to be deposited by the petitioner, within a period of four weeks from the date of receipt of a copy of this order and on deposit of the said amount, within the stipulated time, the impugned Assessment Order can be quashed and remanded back to the respondent for fresh consideration on merits and in accordance with law, within a time frame to be fixed b....