2024 (2) TMI 1462

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.... Respondents: Mrs. K.Vasanthamala, GA (T) ORDER The petitioner assails an assessment order and proceedings pursuant thereto. The petitioner is a trader of stainless steel sheets, plates, pipes, etc. The petitioner supplied SS-Scrap to Swamy Steel Corporation under invoice dated 19.09.2018. The taxable value of such invoice was Rs. 7,94,294/- and the total value, inclusive of taxes, was Rs. 9....

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....generated inadvertently in respect of a single transaction, which had already suffered tax. Therefore, the first respondent was called upon to drop proceedings. However, the impugned assessment order came to be issued. The present writ petition arises in the said facts and circumstances. 3. By inviting my attention to the impugned assessment order, learned counsel for the petitioner submitted t....

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....ll these reasons, learned counsel submits that the impugned order and proceedings pursuant thereto are liable to be quashed. 5. Mrs. K.Vasanthamala, learned Government Advocate, accepts notice on behalf of the first respondent. She submits that the petitioner should have cancelled the duplicate e-way bill, and that the petitioner would have done so if it were an inadvertent error. She further s....

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....manner of computation of tax in the impugned assessment order is completely unsustainable. 7. In addition, it is evident from the table at the penultimate page of the assessment order and the show cause notice that the proposed penalty was Rs. 50,676/-. The abstract of demand on the last page of the assessment order, however, shows that the penalty demand is for a sum of Rs. 1,68,920/-. On acco....