TMI Blog2024 (4) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and relevant GSTR returns. The petitioner does not appear to have submitted e-way bills, lorry receipts, weighment slips and the like to establish actual movement of goods. On examining the impugned order, it appears that the tax proposal was confirmed largely on the ground that there was no proof of actual movement of goods. By taking into account the nature of documents submitted by the petitioner, which include the bank statement showing payments made to the supplier, the GSTR 2A indicating the availability of ITC, it is just and appropriate that the petitioner be provided an opportunity to produce relevant documents to prove actual movement of goods. As a condition for remand, however, it is also necessary to put the petitioner on te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s replied to on 03.04.2023 by contending that the transaction was genuine. In support of such statement, the petitioner annexed the original tax invoices, bank statement, ledger account and relevant returns of the supplier and the petitioner. The impugned order was issued thereafter on 30.08.2023. 3. Learned counsel for the petitioner submits that the petitioner was unaware of the issuance of the impugned order because GST compliances were being taken care of by her tax consultant. It is further stated that such order came to the notice of the petitioner only upon receipt of an order of attachment dated 18.03.2024 in relation to the bank account of the petitioner. 4. Learned counsel for the petitioner seeks another opportunity for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant documents to prove actual movement of goods. As a condition for remand, however, it is also necessary to put the petitioner on terms. 7. In the facts and circumstances outlined above, the impugned order dated 30.08.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits 20% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit additional documents within the aforesaid period to establish actual movement of goods. Upon receipt of additional documents from the petitioner and on being satisfied that 20% of the disputed tax demand was received, the 1st respondent is directed to provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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