2024 (11) TMI 334

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....s beyond the show cause notice and also made without granting the petitioner an opportunity to place on record the documentary evidence in support of their objections/submissions/reply. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a partnership concern, engaged in sale of home appliance, vessels and utensils. The petitioner is registered under the GST Act bearing GSTIN No. 33ABZFS94475MIZW. For the period 2019-2020, the petitioner filed its returns and according to the petitioner, they discharged appropriate taxes. While so, an audit was conducted in the petitioner's place of business under Section 65 of the Act on 14.09.2023 and audit slips were issued pointing out the following defects, viz., ....

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....eby confirmed as per Section 73 of the TNGST Act, 2017 and the summary is detailed below: DEFECTNO. CGST SGST CGST SGST CGST SGST 1. GSTR2A vs GSTR3B 5655576 5655576 Interest at 18% till the date of making payment 565558 565558 3. discount received 19396 19396 10000 10000 4. finance charge 919172 919172 91,918 91,918 6. depreciation 65,599 65,599 10000 10000 It is submitted that the impugned order of adjudication traverses beyond the show cause notice and thus results in violation of principles of natural justice. 4. It was submitted that in respect of the other defects, the petitioner submitted its reply inter alia highlighting the following: ....

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....s and depreciation, the impugned order proceeds on the basis that the reply filed by the petitioner is not supported by documentary evidence. The learned counsel for the petitioner would submit that the petitioner may be granted one final opportunity before the adjudicating authority to enable them to submit the relevant documentary evidence in support of their objection. 8. At this juncture, the learned Additional Government Pleader for the respondents would submit that the petitioner may deposit the tax liability, which has been arrived at in respect of the above three issues, viz., denial of ITC on discounts, finance charges and depreciation and that they would reconsider the petitioner's objections after affording reasonable oppo....