2024 (7) TMI 749

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....Senior Standing Counsel ORDER The petitioner is before this Court against the impugned order dated 30.11.2023 passed by the respondent for the assessment year 2017-18 to 2021-22. 2. The petitioner has admitted to the tax liability as far as the assessment years 2018-19 and 2019-20 are concerned. The tax amount paid by the petitioner for a sum of Rs. 68,09,076/- has been appropriated in the impu....

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...., the demand is based on the highest turn over among the profit and loss account, GSTR 3B value, income tax return in Form 26 AS, GSTR 7 and GSTR 9. 4. The learned counsel for the petitioner submits that the explanation that was given by the petitioner during the course of personal hearing has not been discussed in the operative portion of the impugned order. 5. I have considered the submissions....