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2022 (5) TMI 64 - MADRAS HIGH COURTScope of SCN - Eligibility of ITC claimed based on the movement of goods - Missing Vehicle details - discrepancies between purchase register and inward E-way bills - Suspicion with respect to movement of goods to related parties - discrepancies in GSTR-3B and GSTR-2A for the Month of April 2018, May 2018 and June 2018 - Discrepancies between sales register and outward e-way bills - HELD THAT:- The assessment order which was earlier passed on 02.03.2020 has been set aside by this Court by its order, dated 31.08.2020. There is no restriction or qualification in the said order. The order dated 02.03.2020 completely stands quashed. Therefore, the department’s appeal was also dismissed as not maintainable. Therefore, the contention of the learned counsel for the petitioner cannot be accepted. The petitioner has to answer to the proposals contained in the show cause notice dated 20.12.2019, content of which has been incorporated in the impugned show cause notice dated 07.01.2022. The so-called new proposals appears to be prima facie covered by the first six proposals in the show cause notice, dated 20.12.2019. They are inter connected. There are no merits in challenge to the impugned show cause notice by the petitioner - The petitioner are directed to file a detailed reply including objections which has been raised in this writ petition before the respondent - petition allowed.
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