2024 (7) TMI 609

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.... Ramanathan For the Respondent : Mrs. K. Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 29.12.2023 is challenged on the ground that the petitioner's reply was not taken into consideration. 2. The petitioner received show cause notice dated 25.09.2023 in respect of two defects. The first defect relates to alleged circular trading by the petitioner and the consequential unlawf....

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....ns to the TNVAT period and a sum of Rs. 5,85,000/- related to IGST tax invoice. After deducting the said amounts, it was stated that the liability on reverse charge mechanism basis was Rs. 4,18,000/- and that such liability was discharged. The impugned order was issued in these facts and circumstances. 3. Learned counsel for the petitioner invited my attention to the impugned order and pointed ou....

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....10.2023 is on record. As regards defect no.1, the petitioner asserts that the two entities are not under the same management. Particulars of partners of Santhanalakshmi Mills are set out. A copy of the rent agreement and registration certificate of both Urayur Cotton Company and Santhanalakshmi Mills appears to have been enclosed with the reply. On perusal of the impugned order, I find that the re....