TMI Blog2023 (8) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- This Court has given its anxious consideration. Even though, prima facie this Court is of the considered opinion that the petitioner is not liable to submit any evidence to prove the seller s return and other particulars of the seller, this Court is not inclined to pass order on merits, when the statutory appeal is pending. Question remains is whether the petitioner is liable to pay 25% of the demand. Since prima facie this Court is of the opinion the petitioner is not liable, consequently the petitioner is not liable to pay the 25% demand, more so when the statutory appeal is pending before the appellate authority. However, it is made clear that only for the limited extent to decide the payment of 25% demand, this Court is of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has set off carried forward business loss pertaining to AY 2017-2018 and has declared NIL return. The return was taken for scrutiny for the Assessment Year 2021-2022 and the respondent issued notice under Section 142(1) on 05.08.2022 and directed to furnish regarding the purchase transaction. Again, notice dated 16.11.2022 was issued followed by SCN dated 02.12.2022. 4. The contention of the petitioner is that he has submitted four replies on different dates thereby proper explanation was submitted, but the respondent was not satisfied and issued the assessment order. Inspite of documentary evidence, monthly GSTR-1 GSTR-3B filed before GST authorities the respondents state the transaction as doubtful transaction. Infac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 25% of the assessed amount i.e., a sum of Rs. 4,47,36,896. Challenging the assessment order and the demand notice the writ petitioner is before this Court. 6. However, the respondents objection is that the petitioner having preferred statutory appeal, cannot file writ petition for the same cause of action. Moreover, the petitioner ought to have filed stay application before the appellate authority, if the petitioner is seeking stay of the demand. Also, the petitioner has right to file a petition before the Assessing Officer to stay the demand. Without adverting to the aforesaid procedure, the present writ petition is not maintainable. This writ petition is preferred only for the sake of stay of demand. The petitioner ought to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs so that the assessing officer can pass an appropriate order by bearing in mind the trinity principles. The order passed by the assessing officer will hold good and will have to give away as and when the appellate authority passes an order on the stay petition filed by the assessee/appellant. 15. In the light of the aforesaid discussion, the order impugned in the writ petition is set aside and the matter is remitted to the file of the assessing officer to pass orders afresh in accordance with law. The petitioner is at liberty to file a supplementary petition containing additional particulars and contentions. The assessing officer is obliged to consider all the contentions that may be raised by the petitioner while passing order under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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