2024 (5) TMI 913

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.... 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 professional fees Rs. 36,05,765/- Rs. 36,05,765/- 6 Interest u/s 50 of the act Rs. 62,....

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....riod 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 erroneous comparison between the incomes in the profit and loss account and in the returns filed in GSTR-9 and GSTR-9C. 7. The learned Additional Go....