2024 (8) TMI 1250

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.... Nadu, Puducherry and Mauritious. In Financial Year 2017-18, the total turnover of the petitioner was about Rs.200 crore. Proceedings were initiated against the petitioner by issuing show cause notice dated 27.09.2023. Such proceedings culminated in the impugned order dated 23.12.2023. The petitioner asserts that it was unable to respond to the show cause notice or participate in proceedings on account of not being aware of such proceedings. The present writ petition was filed in the above facts and circumstances after filing a rectification petition dated 14.03.2024. 3. Learned counsel for the petitioner submits that the impugned order travelled beyond the scope of the show cause notice. By inviting my attention to the show cause notice, ....

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....sel contends that the impugned order cannot be sustained. Without prejudice, on instructions, he submits that the petitioner agrees to remit a sum of Rs.2.5 crore as a condition for remand. 4. Mr. C. Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. By referring to the show cause notice, learned Additional Government Pleader points out that the petitioner was put on notice and called upon to show cause with regard to the proposal to compute tax on the total turnover of Rs.330 crore as regards the difference in turnover between the profit and loss account and the GSTR 9 return. Consequently, he submits that principles of natural justice were complied with in substance. He further submits that the petitio....