2024 (5) TMI 913

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....Writ Petition is disposed of, at the time of admission. 2. The petitioner has challenged the impugned order dated 29.12.2023 bearing reference No.GSTIN33AAFCK4391J2ZC/2017-18 passed by the respondent. By the impugned order, the respondent has confirmed the tax together with interest under Section 50 of the TNGST Act, 2017 and the penalty under Section 73(9) of the said Act, under the following heads: Sl. No. Particular CGST SGST 1 Tax on difference in turnover Rs. 14,84,800/- Rs. 14,84,800/- 2 Tax on testing tax Rs. 5,21,197/- Rs. 5,21,197/- 3 Tax on RCM towards rent Rs. 3,26,795/- Rs. 3,26,795/- 4 Tax on other income Rs. 1,77,388/- Rs. 1,77,388/- 5 Tax on RCM towards prof....

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....the professional fees apart from being exempted under Sl.No.74 to the Notification No.12/2017-CT (Rate) dated 28.06.2017 pertains to the pre-GST period i.e., for the period starting from 1st April, 2017 and ending with 30th June, 2017. 6. It is submitted that the respondent has relied on the profit and loss account of the petitioner which is for the whole assessment years and which was compared with the GST return filed by the petitioner in GSTR-9, for which, GSTR-9C was also issued under Rule 80(3) of the TNGST Rules, 2017. It is further submitted that the impugned demand apart from being contrary to the aforesaid Notification is also without jurisdiction as pre-GST turnover has been taxed under the provisions of the TNGST Act, 2017 by ....