2026 (3) TMI 968

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der assesses the tax and penalty on the ground that there is a discrepancy in adjustments of turnover while the petitioner had mentioned different amounts in GSTR 9 and GSTR 9C. 3. Upon hearing the learned counsel for the petitioner and perusing the material records of the case, it is the case of the petitioner that prior to the exercise, a show cause notice was issued to the petitioner on 25.09.2025 disclosing the discrepancies. The petitioner appeared before the Authorities and submitted his GSTR 9C and also a reply. 4. It is the case of the petitioner that while calculating the difference, the Authority has wrongly included the turnover in its Puducherry branch and secondly, with reference to the escaped turnover, the Auditor has m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../s.Prem Motors Pvt. Ltd vs. the Union of India and others (W.P.(MD) No.16434 of 2024, dated 29.07.2024), more specifically, relying upon paragraph No.8 of the judgment. 8. I have considered the rival submissions made on either side and perused the material records of the case. 9. With reference to the contention that the tax component is also taken into account while declaring the turnover wrongly by the Chartered Accountant of the petitioner-assessee, it can be seen that though the same was not expressly taken in the show cause notice, in the impugned order of assessment, the Authority had taken into consideration the said argument made on behalf of the petitioner. As a matter of fact, the Authority did not even reject the said conte....