2024 (8) TMI 577

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar Ramamoorthy For the Petitioner : Ms. Pooja Chopda For the Respondents : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER An order in original dated 30.12.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. The petitioner asserts that GST compliances were entrusted to a consultant. It is fur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Rs. 4,12,004/-, it is submitted that such receipts are from fixed deposits and that these receipts are not liable to be taxed under GST laws. 3. Mr.V.Prashanth Kiran, learned Government Advocate, who appears on behalf of the respondents, submits that the petitioner should have reported supplies declared through amendments against part II Sl.No.J of the annual return. He submits that the tax ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e that credit was reversed to the extent of Rs. 8,42,451/- on 17.02.2023. In these circumstances, reconsideration is warranted subject to putting the petitioner on terms for the failure to participate earlier. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as regards discrepancy no.4 and 5% of the disputed tax demand a....