TMI Blog2024 (4) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner's reply on 15.02.2024. As regards purchase bills, the purchase ledger and the GSTR annual returns were filed. It is likely that much of the information requested for would be contained in these documents. However, it should be recognised that the petitioner does not appear to have submitted all necessary documents. Nonetheless, since the documents submitted by the petitioner were not discussed and no reasons are recorded for confirming the proposed variations, the impugned order calls for interference. Besides, it should be noticed that tax was imposed not only on deposits but also on withdrawals. For reasons set out above, the impugned order is set aside and the matter is remanded to the 1st respondent for reconsideration. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ledger, bank account statements, etc. By adverting to the operative portion of the impugned order, learned counsel pointed out that findings were recorded that the assessee failed to submit export bills, purchase bills and confirmation of payment made to agriculturists although such information was provided as attachments to the above mentioned reply. He further submits that tax was imposed not only on deposits into the petitioner's bank account, but also on withdrawals therefrom. On the ground that the documents submitted by the petitioner were not taken into consideration while drawing up the assessment order, he seeks another opportunity. 4. Dr.B.Ramaswamy, learned senior standing counsel, accepts notice for the respondents. By ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e last reply of the petitioner on 15.02.2024 contained about 18 attachments. As submitted by learned counsel for the petitioner, the documents attached include import bills, export bills, GST annual return, purchase ledger, bank account statements and the like. 6. In the operative portion of the impugned order, in relevant part, it is recorded as under: A show cause notice u/s 144 of the Act was issued to the assessee on 04.10.2023 fixing the case for a hearing on 10.10.2023. In response to this show cause notice reply was received. The assessee also requested for Video Conference. Accordingly for the sake of natural justice requested to file reply during the discussion of Video conference by 16.02.2024. Substantial opportunities have alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings were recorded that the assessee failed to submit export bills, proof of customs clearance, remittance proof, copy of purchase bills and confirmation of payment made to agriculturists. Out of these, export bills were certainly attached with the petitioner's reply on 15.02.2024. As regards purchase bills, the purchase ledger and the GSTR annual returns were filed. It is likely that much of the information requested for would be contained in these documents. However, it should be recognised that the petitioner does not appear to have submitted all necessary documents. Nonetheless, since the documents submitted by the petitioner were not discussed and no reasons are recorded for confirming the proposed variations, the impugned order c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
