2024 (7) TMI 746

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....ner : Mr. S. Anandh For the Respondents : Mr. B. Ramanakumar, Sr. SC ORDER An order in original dated 18.03.2024 is challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax proposal on merits. 2. The petitioner received show cause notice dated 29.01.2024 in respect of the reconciliation statements in Form GSTR 9C for assess....

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.... With regard to financial year 2020-21, learned counsel submits that a moratorium was in place. In view of the uncertainty surrounding repayments by borrowers during the said period, he submits that a total amount of Rs. 83.06 crores was reflected in the reconciliation statement. He also submits that the break up or bifurcation between the sum of Rs. 23 crores, which was received as against the to....

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.... with regard to turnover attributed by the petitioner to the Puducherry Unit. The first respondent concluded that sufficient documents were not submitted to establish that such turnover is attributable to the Puducherry Unit and not to the Unit in the State of Tamil Nadu. 6. As regards assessment period 2020-21, in the show cause notice, the petitioner was called upon to show cause as to why the ....

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....ioner agrees that the petitioner would remit 10% of the disputed tax demand as a condition for re-consideration. 7. For reasons aforesaid, impugned order dated 18.03.2024 is set aside on condition that the petitioner remits 10% of the disputed tax demand within fifteen days from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit an additiona....