TMI Blog2021 (5) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically requiring a copy of the statement relied upon by the respondent. In the show cause notice, the Assessing Authority states that the supplier had admitted in his statement recorded by the Central GST Authorities, stating that they had neither received any inward nor engaged in outward supply. The officer thus proposes to arrive at a conclusion that the transaction was not genuine and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r particulars relied upon by the Officer in the impugned order of assessment be supplied to the petitioner within a period of three (3) weeks from today - Petition disposed off. - W.P. No.10489 of 2019 And WMP No.11086 of 2019 - - - Dated:- 27-4-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.S.Raveekumar For the Respondents : Mr.ANR.Jayaprathap Government Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has replied to the Officer on 23.12.2020 specifically requiring a copy of the statement relied upon by the respondent. In the show cause notice, the Assessing Authority states that the supplier had admitted in his statement recorded by the Central GST Authorities, stating that they had neither received any inward nor engaged in outward supply. The officer thus proposes to arrive at a conclusion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of violation of natural justice. 5. The impugned order is thus set aside. Let the statement and other particulars relied upon by the Officer in the impugned order of assessment be supplied to the petitioner within a period of three (3) weeks from today. Thereafter, the petitioner shall be afforded an opportunity of hearing to put forth its submission and also file objections. Upon considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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