2024 (3) TMI 578

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....n, Government Advocate (T) ORDER An assessment order dated 29.12.2023 is the subject of challenge in this writ petition. 2. The petitioner is engaged inter alia in the cash logistics business and is a registered person under applicable GST enactments. In relation to assessment year 2017-2018, the petitioner received a notice in Form ASMT-10 alleging discrepancies in returns filed by the petitio....

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....e amounts tally with amounts indicated in the impugned order. By further referring to the order issued in Form GST ASMT-12 on 27.09.2023, she points out that the GST authorities accepted the petitioner's reply and recorded that no further action is required to be taken in that matter. Consequently, she points out that the impugned assessment order is unsustainable. 4. Ms.Amirta Poonkodi Dinak....

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....In these circumstances, it is necessary to examine the impugned assessment order to verify whether the same demand was resurrected. On examining the impugned assessment order, I find that the confirmation of demand relates to the same assessment period and the same amounts towards SGST, CGST and IGST. The only difference is that interest and penalty has been imposed thereon to arrive at the aggreg....