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2024 (3) TMI 966 - MADRAS HIGH COURTValidity of assessment order - fraudulent availment of Input Tax Credit (ITC) - documents produced by the petitioner were disregarded - issuance of fake invoices - HELD THAT:- The documents produced by the petitioner along with the reply to intimation and reply to show cause notice were disregarded and the assessing officer reproduced the statements from the show cause notice. Since there was no application of mind, the impugned assessment order is not sustainable. The impugned assessment order dated 23.08.2023 is quashed and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, the assessing officer is directed to issue a fresh assessment order within two months. The petitioner is granted leave to submit additional documents to establish that the availment of ITC was in order. Petition disposed off.
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