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2024 (1) TMI 1051 - MADRAS HIGH COURTValidity of assessment order - difference in outward taxable turnover between GSTR-3B, GSTR- 1 and e-way bills - petitioner is unable to produce documentary evidence in support of movement of goods and payment details - HELD THAT:- When reply dated 07.01.2023 and 03.07.2023 are considered cumulatively, it follows that the petitioner informed the respondent that he is unable to reply to defect no.2 and the circular trading defect on account of non availability of relevant documents. The impugned order also records that the petitioner could not respond to these defects as a result of non availability of documents - In exercise of discretionary jurisdiction, interference is warranted in this case because the non availability of documents, for reasons outlined above, impacted two out of the three defects in respect of which an order adverse to the petitioner was issued. Therefore, solely with a view to provide an opportunity to the petitioner to respond to these defects, the impugned order calls for interference. The impugned orders are quashed and the matter is remanded for re-consideration. The petitioner shall submit all relevant documents within a maximum period of three weeks from the date of receipt of a copy of this order.
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