TMI Blog2017 (9) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... e or cross-examining the parties whose cases were referred to by the Assessing Officer to disbelieve the receipts. In such circumstances, the respondent ought to have afforded an opportunity of personal hearing to the petitioners, before completing the assessment. Therefore, this Court is of the view that the assessment should be redone - petition allowed by way of remand. - W.P.Nos.2359 to 2361 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on the purchase of cotton yarn from the dealers whose names were mentioned in the notices and on verification of the Departmental Website, it reveals that the selling dealers, who have issued sales bill without actual movement of goods, have not at all filed returns and paid the tax due. The impugned notices contain the name of the seller and their TIN Number, purchase value and the ITC Claim a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of goods. It is also stated that the lorry vouchers were fabricated after the issuance of the notices and the petitioners contentions are far from truth. 7. The learned Counsel for the petitioners, after reiterating the factual position, submitted that the Input Tax Credit availed by the purchasers from the petitioners has also been reversed. Further, according to the respondent, if there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement for the petitioners to prove the movement of the goods for being entitled to avail input tax credit. The second is whether the documents produced by the petitioners are sufficient to prove their eligibility for availing input tax credit. In the impugned orders, the respondent has disbelieved the lorry receipts which were produced by the petitioners and to that extent, the petitioners did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withstanding the fact that the petitioners vendors/sellers have not filed returns and paid the requisite tax. Further, the petitioners are granted 15 days from the date of receipt of a copy of this Order to appear before the respondent and produce the necessary documents after which the respondent shall hear the petitioners and redo the assessment in accordance with law. No costs. Consequently, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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