TMI Blog2024 (1) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ailability 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading could not be dealt with by the petitioner on account of non availability of relevant documents to establish purchase, movement of goods and payments. He also pointed out that the petitioner informed the respondent about such non availability both in reply dated 07.01.2023 and the later reply dated 03.07.2023. By submitting that the petitioner has subsequently received the relevant documents, learned counsel submits that the petitioner should be provided an opportunity to establish that the purchases were genuine. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He submits that the impugned order is a reasoned order issued after taking into consideration the petitioner's replies. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner's ability to respond to two defects. In exercise of discretionary jurisdiction, I am of the view that 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. 5. For reasons set out above, 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. Upon provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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