2025 (2) TMI 725

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....t: M/s. Vinay Kumar Sharff For the Respondents : Ms. Amirta Poonkodi Dinakaran, Government Advocate (Taxes) COMMON ORDER Since the issue involved and the relief sought in both the Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Challenging the impugned orders dated 09.12.2023 and 26.04.2024 passed by the first respondent f....

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....aterial and does not become part of revenue as per financial statement. Further, for the income from sale of scrap batteries, the requisite tax has been paid. However, the second respondent issued show cause notices stating that the turn over shown in the profit and loss account was less than the turnover reported in GSTR-3B and, therefore, there is a mismatch of the figures set-out in the profit ....

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....tteries, but whether the entire amount of tax has been deposited or not is the issue in these Writ Petitions. 5. In reply to the aforesaid submission made by the learned Government Advocate for the respondent, today, the learned counsel for the petitioner produced the documents with regard to the GST return filed in GSTR- 3B by giving the split-up of the amount paid towards tax for the sale of ....

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....t orders. The said fact is not disputed by the learned Government Advocate for the respondents. This Court is, therefore, of the view that an opportunity should be afforded to the petitioner to put-forth its case based on the materials now produced. 9. In the light of the above, this Court issues the following directions:- (i) The impugned orders are set-aside and the matter is remande....