TaxTMI 
TaxTMI 
2024 (3) TMI 1165
X X X X Extracts X X X X
X X X X Extracts X X X X
....y For the Petitioner : Mr.R. Parthasarathy for S. Thvija For the Respondent : Mrs. K. Vasanthamala, GA (T) ORDER An order dated 31.12.2023 is challenged in this writ petition. The petitioner is a registered person under applicable GST enactments and operates on Pan-India basis. Pursuant to an audit and the issuance of an audit report dated 24.09.2023, a show cause notice was issued to the pet....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted out that this explanation was disregarded while issuing the impugned order. 3. He next dealt with defect no.5 pertaining to non payment of tax on Director's remuneration under reverse charge mechanism. As regards this alleged defect, he pointed out that the petitioner had submitted the purchase register and also that the Directors of the Company are based at the head office in Mumbai and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and GSTR 3B returns, I find that the petitioner clearly stated in reply dated 21.09.2023 that transitional ITC of Rs. 1,15,40,474/- was claimed and that this is reflected in the GSTR 9 return but not in the GSTR 3B return. As regards the alleged defect pertaining to Director's remuneration, in the reply dated 27.10.2023, the petitioner stated that the Directors of the Company are based at the....