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Showing contexts for: tngst in M/S.Sun Tamil Nadu Security Management vs The Commissioner Of Gst And Central ... on 10 September, 2025Matching Fragments
3. Operative portion of the aforesaid Assessment Order dated 31.10.2022 is reproduced below:
“(i) I confirm the demand of interest of Rs. 11,82,579/- (IGST interest Rs. 1,60,581/- + CGST interest Rs. 5,10,999/- (Rupees Eleven lakhs eighty two thousand five hundred and seventy nine only) for the belated payment of GST amount for the period from July 2017 to March 2018 and demand payment of the same from M/s. Sun Tamilnadu Security Management Services Private Limited, D.No.2, P.No.3, State Bank Officers 2nd Colony, Bye-Pass Road, Madurai – 625 010 under Section 50(1) of the CGST and TNGST Acts, 2017 read with under Section 73(9) of CGST Act, 2017/Section 73(9) of TNGST Act, 2017 read with Section 20 of the IGST Act, 2017;
(ii) I appropriate the payment of interest of Rs.
11,81.924/- (IGST interest Rs. 1,58,986/- + CGST interest Rs. 5,11,469/- + SGST interest Rs. 5,11,469/-) towards the demand of interest as per (i) above;
_________ https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/09/2025 06:07:43 pm )
(iii) I confirm the demand of GST amount of Rs. 1,89,89,748/- (IGST Rs.17,79,488/- CGST Rs.86,05,130/- + SGST Rs.86,05,130/-) (Rupees One Crore eighty nine lakhs eighty nine thousand seven hundred and forty eight only) M/s. Sun Tamilnadu Security Management Services Private Limited for the period 2018-19 under Section 73(9) of CGST Act, 2017/ Section 73(9) of TNGST Act, 2017 read with Section 20 of the IGST Act, 2017;
(iv) I appropriate the payment of GST amount of Rs. 1,30,46,271/- (IGST Rs.13,25,363/- CGST Rs.58,60,454/- + SGST Rs.58,60,454/-) (One Crore thirty lakhs forty six thousand two hundred and seventy one only) towards the demand of GST as per (iii) above;
(v) I demand payment of interest of Rs.13,18,490/- (CGST interest Rs.6,59,245/- SGST interest Rs.6,59,245/- (Rupees Thirteen lakhs eighteen thousand four hundred and ninety only) from M/s. Sun Taminadu Security Management Services Private Limited for the belated payment of GST for the period April 2018 to May 2018 under Section 50(1) of the CGST and TNGST Acts, 2017 read with under Section 73(9) of CGST Act, 2017/ Section 73(9) of TNGST Act, 2017 read with Section 20 of the IGST Act, 2017;
(vi) I confirm the demand for the payment of interest on the amounts of GST as per the demand at (iii) above under Section 50(1) of the CGST and TNGST Act, 2017 read with _________ https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/09/2025 06:07:43 pm ) under Section 73(9) of CGST Act, 2017/ Section 73(9) of TNGST Act, 2017 read with Section 20 of the IGST Act, 2017;