TMI Blog2024 (2) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... ot raised in the show cause notice pursuant to which the assessment order was issued. As regards this head of liability, it becomes necessary for the assessing officer to issue a fresh show cause notice. Non GST supply - HELD THAT:- The assessing officer recorded that relevant documentary evidence such as invoices, ledger copy, agreement and debit notes were not produced. It is further recorded therein that the taxpayer had wrongly reported the claim under exempted category instead of non GST supplies. Tax liability with interest thereon and penalty should not have been imposed in these circumstances and, if necessary, the petitioner should have been called upon to produce additional documents to establish that it is a non GST supply. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The impugned order dated 29.12.2023 came to be issued thereafter. 2. Learned senior counsel for the petitioner submits that the writ petition was filed to assail the impugned order only in respect of Discrepancy Nos.1, 2, 10 and 11. With reference to Discrepancy No.1, which relates to non GST supply, learned senior counsel pointed out that the petitioner had received trade discounts from two suppliers based on performance and that such discounts fall within the scope of non GST supplies. In spite of recognizing that the only error committed by the petitioner was with regard to the column of the return under which reporting was done, it is stated that tax, interest and penalty was imposed. As regards Discrepancy No.2, which relates to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. As regards Discrepancy No.2 relating to alleged mismatch between GSTR-3B and GSTR-1 returns, it is evident that the assessing officer accepted the explanation of the petitioner that there was no mismatch. The finding recorded thereafter that there was short payment of tax under IGST cannot be countenanced on account of the fact that this issue was not raised in the show cause notice pursuant to which the assessment order was issued. As regards this head of liability, it becomes necessary for the assessing officer to issue a fresh show cause notice. 6. Turning to Discrepancy No.1, the petitioner submitted an explanation that trade discount / incentive was received from two suppliers on the basis of performance and that such discoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 and 11. To that extent, the impugned order is quashed and the matter is remanded for re-consideration. As regards Discrepancy No.2, it is open to the assessing officer to issue a fresh show cause notice and thereafter proceed in accordance with law. As regards Discrepancy Nos.1, 10 and 11, the petitioner is permitted to submit any additional documents within a maximum period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a maximum period of two months thereafter. 9. W.P.No.4478 of 2024 is disposed of on the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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