2024 (7) TMI 230

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....or Respondent : Mr. C. Harsha Raj, Additional Government Pleader (T) ORDER An order dated 22.12.2023 is the subject of challenge in this writ petition. 2. The petitioner's parent company, GG Organics Private Limited, was engaged in the business of manufacture of leather speciality chemicals. The entity also had a manufacturing facility in Sriperumpudhur to undertake business in consum....

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....egard, he submits that the audit commenced on 16.05.2023 and was concluded on 18.08.2023, which is beyond the three month period. His next contention is that the reply in relation to audit slip no.7, which pertains to the non filing of Form ITC-02, was not duly considered while issuing the impugned order. By referring to the impugned order in this regard, he submits that the petitioner had explain....

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....ubmission of Form ITC-02, he submits that the petitioner was liable to submit a nil return if no ITC was transferred to the consumer division. 6. The contention of the petitioner that the duration of audit exceeded the time limit specified in sub-section (4) of Section 65 of applicable GST enactments cannot be countenanced at this juncture. It should also be noticed in this connection that the ....

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....er for reconsideration. 7. For reasons set out above, the impugned order dated 22.12.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. Upon being satisfied that 10% of the disputed tax demand was received, the 1st respo....