2024 (2) TMI 1005

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.... M. P. Nos. 3799 & 3800 of 2024 - -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.Raghavan Ramabadran for M/s. Lakshmi Kumaran and Sridharan For the Respondents : Mr.T.N.C.Kaushik, Additional Government Pleader (T) ORDER The petitioner assails an assessment order dated 30.12.2023. 2. The petitioner is a private general insurance company engaged in....

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....urn is limited to the turnover in Tamil Nadu. For purposes of providing information relating to the turnover specific to Tamil Nadu, he submitted that a certificate from a Chartered Accountant specifying such turnover was submitted. In spite of providing such documents, he pointed out that SGST and CGST was imposed at 18% each (instead of 18% in the aggregate) on Rs. 80,89,05,068/-. He also pointe....

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....s without applying his mind to the fact that the turnover for an entity operating in multiple States in India, as reflected in the financial statements, and the turnover attributable to its operations in Tamil Nadu would vary. From the findings, it also appears that tax liability was imposed merely because the Chartered Accountant&#39;s certificate did not provide State-wise turnover. This finding....