2024 (4) TMI 733

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....<br>Dated:- 15-4-2024<br>W. P. Nos. 7429, 7432 & 7768 of 2024 And W. M. P. 8314, 8315, 8317, 8704, 8707 & 8318 of 2024 - -<br>GST<br>Hon&#39;ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : M/s. Kumar Visalaksh For the Respondents : Mr. T.N.C. Kaushik, Additional Government Pleader COMMON ORDER An impugned order dated 31.12.2023 is assailed with regard to the confirmation ....

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.... the head of claim relating to &#39;Trade and other receivables&#39; was considered and dropped, he pointed out that a patent error was committed by treating the total trade receivables on pan-India basis as the taxable turnover. 4. As regards &#39;Income received&#39; learned counsel submitted that the income of Rs. 180,64,88,000/- was treated as taxable turnover and that tax was imposed there....

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.... is trade and other receivables. It appears that the total trade receivables of the corporate entity was drawn from the financial statement of such corporate entity. Upon consideration of the reply on this issue, further proceedings were dropped. However, the same sum of Rs. 22,12,93,000/- was treated as a taxable turnover under the fifth issue pertaining to sundry creditors and tax liability was ....

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....ent in GSTR-9C to contend that the annual turnover under the relevant registration was only Rs. 8,82,352/-. Once again, the impugned order confirms the tax demand solely on the ground that the trial balance for Tamilnadu was not provided. 8. Therefore, the impugned order dated 31.12.2023 is set aside insofar as it pertains to the issues relating to sundry creditors and income received. As a cor....