TMI Blog2024 (2) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- Undoubtedly, from the aforesaid written instructions it is clear that the SIB report was never given to the petitioner and there is no dispute with regard to the same. Undisputedly, the entire assessment having been made on the basis of the SIB report it was incumbent upon the the adjudicating authority to have provided a copy of the same to the petitioner while issuing notice to him and not giving a copy of the SIB report has severely prejudiced the case of the petitioner and this Court has no hesitation in holding that the proceedings were in gross violation of the principles of natural justice. Wherever any person is asked to give his response and the charges are bases on certain matterial and documents then it is mandated that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered under the provisions of Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the Act of 2017) having its registration No.GSTIN-09AABC07253MIZZ. Petitioner-firm undertakes the business operations of as an advertising agency handling domains of indoor digital prints and outdoor advertising. It is further stated that they are doing business for more than two decades and have been filing returns regularly. 4. The present dispute pertains to the financial year 2018-19 where it seems that a survey was conducted on the premises of the petitioner and based upon the report of the said survey a show cause notice was issued to the petitioner by the adjudicating authority to produce the documents pertaining to financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs have been received and it was stated that a total transaction of Rs. 535.33 lakhs was done by the petitioner during the said period. It was further stated that for the said period the petitioner had filed his report of GSTR Form 3 B and disclosed business only for an amount of Rs. 207.988 lakhs and accordingly the remaining amount of Rs. 327.35 lakhs was not brought on record and consequently it was held that there was intention to evade tax and consequently due tax was imposed along with penalty. As the petitioner did not appear before the appellate authority the version of the petitioner does not find mention by the appellate authority while rejecting the contentions of the petitioner. 7. Learned counsel for the petitioner has me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of the same to the petitioner while issuing notice to him and not giving a copy of the SIB report has severely prejudiced the case of the petitioner and this Court has no hesitation in holding that the proceedings were in gross violation of the principles of natural justice. 11. Wherever any person is asked to give his response and the charges are bases on certain matterial and documents then it is mandated that the delinquent should be provided all the material on the basis of which the said charges are framed and by not giving such materials will severely prejudice the case of a person who is asked to respond to the said charges. In the present case not providing copy of the SIB report has severely prejudiced the case of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
