2026 (6) TMI 380

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....stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. In these writ petitions, the petitioner has challenged the impugned Assessment orders both dated 17.04.2025 passed by the respondent under Section 74 of the respective GST Enactments for the tax periods 2021-2022 and 2022-2023 respectively. 4. The impugned Assessment orders, were preceded by the respective Show Cause Notices in Form GST DRC - 01 both dated 09.08.2024 to which the petitioner failed to file replies. Thus the impugned Assessment orders have been passed. 5. The demand has been confirmed on account of the following two defects pointed out in the aforesaid notice DRC - 01 dated 0....

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....tside precincts of a port or an airport; (iii) transport of goods or passengers, Any business entity located in the taxable territory is liable to pay tax under RCM. According you have receiving rights to excavate minerals for which you have paid a sum of Rs. 108855/- + Rs. 589410/- to the Government of Tamilnadu as seigniorage fees which is liable for RCM @ 18% as detailed below: YEAR SEIGNIORAGE FEES TAX DUE UNDER RCM CGST @ 9% CGST @ 9% 2021-22 698265 62844 62844 Defect No.1: Short payment of Tax due in WP.No.3041 of 2026 Quantity of Rough stone Excavated Rate per Unit of Blue Metal as per PWD Total value of material excavated Outward supply reported in the month returns Short reported turnove....

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....5580 95580 6. Considering the above and following the consistent view taken by this Court under similar circumstances, the cases are remitted back to the respondent subject to the Petitioner depositing following pre-deposit in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order :- (i) 25% of the disputed tax confirmed on account of Defect No.1 in the both of these writ petitions. (ii) 10% of the disputed tax confirmed on account of Defect No.2 in both of these writ petitions. 7. Within such time, the Petitioner shall also file separate replies to the respective Show Cause Notices in GST DRC-01 dated 09.08.2024 for Defect No....