TMI Blog2021 (3) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... oked. Then, in the present case, the revenue authorities further admit to the issuance of the e-way bills against the aforesaid invoices. Therefore, the transaction was not only made against the regular invoice but also the details of the transaction were uploaded on the portal of the revenue authority. The alleged discrepancy in GSTR-3B and GSTR-2A referred to by the assessing authority did not even find favour with the appeal authority, inasmuch as, it did not refer to the same in the impugned order. Therefore, that part of the submission advanced by learned Standing Counsel cannot be accepted - Petition allowed. - WRIT TAX No. 614 of 2020 - - - Dated:- 17-3-2021 - Hon'ble Saumitra Dayal Singh, J. For the Petitioner : Alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arisen solely on account of the non-production of books of accounts by the petitioner. Accordingly, by it's order dated 19.3.2020 passed under Section 130(2) of the Act, the assessing authority had determined the turnover of iron scrap, at the hands of the petitioner, at ₹ 7,46,50,000/-. It was taxed accordingly and penalty was also imposed. Perusal of the said order would reveal that other than the defect of non-production of books of account, assessing authority has also taken into consideration the fact that there were discrepancies arising on the basis of the details mentioned in the auto-populated GSTR-3B and GSTR-2A, filed by the petitioner. 6. Against the aforesaid order, the petitioner filed an appeal and explained that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been submitted that it was a specific case of the petitioner that e-way bills had been uploaded against both aforesaid transactions. Copies of the same have also been annexed with the writ petition. 9. By means of paragraph no.29 of the counter affidavit, denial has been made, however, the respondent revenue-authority has not denied the issuance of the invoice and the e-way bills, as claimed by the petitioner. Thus for the purposes of this writ petition, it has to be assumed as correct that the invoice and the e-way bills appended with the writ petition, had been issued. There is a clear reference of the number of the invoice in the appeal order itself. It therefore further appears that the appeal authority had also looked into the some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s discrepancy in the account is different and lighter charge than to hold that the assessee had not disclosed or concealed part of it's turnover. As noted above, once the revenue authority accepted, even if impliedly, that the transaction were covered by regular invoices and those details had been uploaded on the web portal by issuing e-way bills, merely because there may have been existed certain discrepancies, the transaction cannot be said to be one falling under the category of undisclosed turnover. 12. Accordingly, the present petition succeeds and is allowed. The order dated 18.6.2020 is set aside and matter remitted to the appeal authority to pass a fresh order. Any amount that may have been deposited by the assessee during pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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