2024 (6) TMI 665

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....ar Ramamoorthy For the Petitioner : Mr.K.A.Parthasarathy For the Respondent : Mr.V.Prashanth Kiran, Govt. Adv. (T) COMMON ORDER These three writ petitions are directed against orders in original pertaining to assessment periods 2019-2020, 2020-2021 and 2021-2022, respectively. Upon receipt of show cause notices dated 09.12.2023, the petitioner asserts that it replied on 04.01.2024 and dealt wi....

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....es the pre-dominant portion of the total tax demand, he submits that it was pointed out that these were expenses incurred by the petitioner and do not qualify as being taxable under applicable GST enactments. He also pointed out that each line item pertaining to selling and distribution expenses was explained. With regard to the last head relating to imposition of GST on reverse charge mechanism b....

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....t received from the petitioner. 4. On perusal of the reply dated 04.01.2024, it is noticeable that the petitioner has stated as under with regard to the alleged mismatch between GSTR 2A on the one hand, and GSTR 9 and 3B on the other: "3. It is submitted that as per the above reconciliation, there is no excess availment of tax but higher ITC balance available in 8A of GSTR 9." The finding reco....

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..... The reply was not satisfied. They have not submitted valid supporting documents for the above defect. The objection filed by the taxable person has been examined carefully as per provision of the TNGST Act-2017. The contention raised by the taxable person has not acceptable." 5. The above illustrations from the reply of the petitioner and the impugned order clearly indicate the complete failure....