TaxTMI 
TaxTMI 
2024 (8) TMI 946
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....ammed Shaffiq For the Petitioner in all W.Ps : Mr.K.Srinivasan For the Respondents in all W.Ps : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these five Writ Petitions are taken up for disposal. 2. The Writ Petitions in W.P.(MD)Nos.18870 to 18873 of 2024 are filed challenging the impugned orders made under Section 62 of the TNGST Act, 2017, on the premise....
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.... 18872/2024 June-23 03.10.2023 22.09.2023 16.03.2023 45 days 4. 18873/2024 July-23 03.10.2023 22.09.2023 16.03.2023 45 days 3. It is submitted by the learned counsel for the petitioner that the assessment orders were not served on the petitioner. 4. Opposing the same, the learned Additional Government Pleader for the respondent submits that the impugned orders were uploaded in the GS....
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.... 2023 by adding 10% towards gross profit. 6. It is submitted by the learned counsel for the petitioner that entire tax due in terms of the Return filed in GSTR 3B has already been remitted, which demonstrates their bonafides and they were unable to file the appeal within the prescribed statutory period only in view of the fact that they were unaware of the order being uploaded in the GST portal. ....
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....direct the petitioner to deposit 25% of the differential tax between the tax remitted in terms of GSTR 3B and that which is arrived at in terms of the order of assessment within a period of two weeks. If such tax is paid, the assessing Officer shall redo the assessment after hearing the petitioner. 8. As far as the period of September 2023 which is the disputed period in W.P.(MD)No.18874 of 2024 ....