2024 (5) TMI 47

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....tioner : Mr. B. Sivaraman For the Respondents : Mr. J. K. Jayaselan Government Advocate ORDER It is noticed that in this Writ Petition, the petitioner has challenged the impugned Assessment order dated 20.12.2023 passed for the Assessment Year 2017-18. 2. The petitioner was issued show cause notice in DRC-01 on 28.09.2023, which has culminated in the impugned order. The impugned order ....

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....the TNGST Act, 2017. That apart, the learned counsel for the petitioner submits that out the total demand of Rs. 18,76,906/- (Rupees Eighteen Lakhs Seventy Six Thousand Nine Hundred and Six only) a sum of Rs. 7,62,834/- (Rupees Seven Lakhs Sixty Two Thousand Eight Hundred and Thirty Four only) has been deducted directly from the petitioner's Electronic Credit Ledgers on 20.03.2024. It is only ....

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.... culminated in the impugned order dated 20.12.2023 and having considered the fact that the respondent has recovered the substantiate portion of the tax, which was confirmed vide the impugned orders dated 20.12.2024 for a sum of Rs. 7,62,834/-, the impugned order is set aside and the case is remitted back to the respondents to pass fresh orders on merits in accordance with law. 6. The impugned o....