2024 (8) TMI 946

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....GST<br>Honourable Mr. Justice Mohammed 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 Sectio....

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....2. 18871/2024 May-23 22.09.2023 22.09.2023 16.03.2024 146 days 3. 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, ....

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....ders, the respondent has proceeded to make Best of Judgement Order on the basis of the total turn over and Return in GSTR 01 for the month of April 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 f....

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....milar circumstances, has found that the petitioner can be granted one opportunity on payment of 25% of the differential tax, this Court is inclined to 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....