2025 (7) TMI 1880

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....ikeyan For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The petitioner is before this Court challenging the impugned order dated 05.02.2025, passed by the respondent for the Assessment Year 2017-2018, under Section 74 of the TNGST / CGST Act, 2017. 2. It is the case of the petitioner that the petitioner's father was the Proprietor of Tvl.Vairam Agencies Vodafone Ce....

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....tax liability:- Tax Period Suppression of taxable outward supply value as per GSTR 2A and GSTR 3B (Rs.) Outward supply value proposed @ 110% of the value of purchase as per Rule 30 of TNGST / CGST Rules, 2017 (Rs.) GST Rate (%) Tax Proposed (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) July 2017 to March 2018 3,45,38,823.81 3,79,92,706.19 18 0.00 34,19,364 34,....

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.... Section 74(10) of the GST enactments cannot be accepted in the light of Section 9 of the General Clauses Act, 1897. The period of limitation begins from 06.02.2020 and therefore, the last date for passing the order would be 05.02.2025. In the present case, the order has been passed on 05.02.2025 and thus, the impugned order has been passed within the period of limitation. 8. Moreover, the reco....