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2024 (5) TMI 598 - BOMBAY HIGH COURTValidity of reopening of assessment - order passed u/s 148A (d), but officer does not deal with any of the submissions made by Petitioner - Non independent application of mind - Directorate General of GST, Mumbai has identified one Curzen Infraprojects Pvt. Ltd was generating fake/bogus invoices for passing of fraudulent Input Tax Credit (ITC) without supply of goods to various companies, and EMI Transmission Ltd. was one of them, because Petitioner dealt with EMI Transmission Ltd., the said transaction is non-genuine - HELD THAT:- AO is only referring to the information received from the Directorate General of GST. There is absolutely nothing to indicate that he independently applied his mind to the material received or that he has analysed the response from Petitioner with the material received, which reflects total non-application of mind. Petitioner has submitted various documents to show that the goods purchased from EMI Transmission Ltd. were actually supplied to third parties and we would agree with Petitioner that without purchase there cannot be a sale. Thus we hereby quash and set aside the impugned order and remand the matter for denovo consideration.
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