2024 (3) TMI 895

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. G. Natarajan For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An assessment order dated 23.12.2023 is challenged primarily on the ground of breach of principles of natural justice and lack of jurisdiction. 2. Pursuant to an inspection carried out by the respondent in November 2022, an intimat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner on all India basis was taken as the amount on which GST should be imposed on reverse charge basis. Therefore, he contends that the impugned assessment order calls for interference not only on the ground of lack of jurisdiction but also on the ground of non-application of mind. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondent. At....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d loss account of the petitioner, the total revenue and expenditure of the corporate entity were made the basis for imposing GST. These conclusions clearly reflect non-application of mind. At the same time, it should be recognized that an intimation and show cause notice preceded the assessment order. There is also a time lag of about two months between the show cause notice and the assessment ord....