2024 (2) TMI 1008

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.... Mr. T.N.C. Kaushik, AGP (T) ORDER The petitioner assails an assessment order dated 09.10.2023. The petitioner is engaged in the business of providing technology enabled staffing and outsourcing services. As a registered person under applicable GST laws, the petitioner had filed its returns. In relation thereto, the petitioner first received a notice in Form GST ASMT-10. In response, the petitio....

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....ferring to sub-section (7) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017, learned counsel submits that it expressly stipulates that the tax demand in the assessment order shall not be in excess of the amount specified in the notice. He further submits that the tax demand arose on account of the petitioner remitting higher taxes as compared to the taxable supply indicated in the ....

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.... the petitioner was called upon to show cause. Similarly, the tax demand under the impugned assessment order is much higher than the amount in respect of which the petitioner was called upon to show cause. The petitioner has also place on record the request for adjournment. As a result of the denial of such request, it is clear that the impugned order came to be issued without considering the subm....