2024 (2) TMI 805

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....etitioner : Mr. R. Parthasarathy for Mr. Dwarakesh Prabhakaran For the Respondents : Mr. TNC. Kaushik, AGP (T) ORDER The petitioner assails an assessment order issued on 31.12.2023 in respect of the tax period 2017-18. The petitioner is a company engaged in the business of providing freight forwarding services to entities located in India and outside India. Pursuant to an audit conducted by the....

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....ed 29.09.2023, learned counsel pointed out that the said reply dealt with each alleged defect and provided an explanation with regard thereto. Likewise, he submitted that the reply dated 26.10.2023 also dealt with each alleged defect. After such reply, learned counsel pointed out that the respondents did not initiate further action until December 2023. In December 2023, a further notice was issued....

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....bstantial part of the overall tax demand. For all these reasons, he submits that the impugned assessment order warrants interference. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, made submissions in response. He pointed out that the impugned assessment order was preceded by multiple notices commencing from the notice issued on the basis of the audit. Since the principles of natural....

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....n over on the ground that the petitioner did not submit a Tamil Nadu auditor's certified financial statement. Similarly, as regards Defect No.12, the petitioner explained the difference in turnover by pointing out that such difference was on account of the pre-GST VAT Sales, which were subject to service tax. Thus, the assessment order was issued without duly taking into consideration the repl....