TMI Blog2024 (2) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... lleged defect. The e-mail of 31.12.2023 is also on record. By such e-mail, the petitioner has annexed relevant documents corresponding to each alleged defect. For instance, as regards Defect No.13, the trial balance pertaining to Tamil Nadu appears to have been annexed. On examining the findings in the impugned order pertaining thereto, it appears that the assessing officer recorded conclusions based on the pan-India turn over on the ground that the petitioner did not submit a Tamil Nadu auditor's certified financial statement. The assessment order was issued without duly taking into consideration the replies and documents submitted by the petitioner, and the sequence of dates and events leads to the inference that the entire proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to the reply dated 29.09.2023, learned counsel pointed out that the said reply dealt with each alleged defect and provided an explanation with regard thereto. Likewise, he submitted that the reply dated 26.10.2023 also dealt with each alleged defect. After such reply, learned counsel pointed out that the respondents did not initiate further action until December 2023. In December 2023, a further notice was issued and such notice was also replied to on 28.12.2023. 3. By referring to the e-mail issued on 31.12.2023, learned counsel points out that additional information and documents were provided to the respondents under the said e-mail, and that such email was sent at 1:52 am. With reference to the impugned assessment order and, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to have been annexed. On examining the findings in the impugned order pertaining thereto, it appears that the assessing officer recorded conclusions based on the pan-India turn over on the ground that the petitioner did not submit a Tamil Nadu auditor's certified financial statement. Similarly, as regards Defect No.12, the petitioner explained the difference in turnover by pointing out that such difference was on account of the pre-GST VAT Sales, which were subject to service tax. Thus, the assessment order was issued without duly taking into consideration the replies and documents submitted by the petitioner, and the sequence of dates and events leads to the inference that the entire process appears to have been concluded in haste. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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