TaxTMI 
TaxTMI 
2024 (5) TMI 656
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....titioner : Mr. V. Srikanth For the Respondents : Mr. T.N.C. Kaushik, Additional Government Pleader. ORDER An order dated 29.12.2023 is subject to challenge in this writ petition. 2. Pursuant to an audit of the petitioner's books of account, the petitioner raised objections in relation to audit observations. Such objections were not accepted. Therefore, an intimation was issued on 20.09.202....
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....ourt in ORYX Fisheries (P) Ltd. v. Union of India (ORYX Fisheries), (2010) 13 SCC 427, particularly paragraphs 22 to 25, 27, 31 & 32 thereof, learned counsel submits that proceedings pursuant to a show cause notice which does not provide the recipients of such notice a reasonable opportunity to respond meaningfully thereto are liable to be interfered with. By referring to the impugned order, learn....
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.....1 is set out below:- " The reply filed by the taxpayer was verified. The annexure said to be filed as supporting documents are not clear and readable. Due to non compliance of section 16(2)(c) of TNGST Act, 2017 the reply filed by the taxpayer is not accepted and the demand proposed in the defect is confirmed. Accordingly tax liability is worked out as below: Tax (Rs.) Penalty (Rs.) Interest....
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.... Act, 2017 the reply filed by the taxpayer is not accepted and the demand proposed in the defect is confirmed. Accordingly tax liability is worked out as below: Tax (Rs.) Penalty (Rs.) Interest IGST CGST SGST IGST CGST SGST IGST CGST SGST 9,43,609.00 4,74,057.00 4,74,057.00 94,360.00 47,405.00 47,405.00 Interest will be levied till the payment of tax. You are required to....