TMI Blog2024 (4) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form GSTR 9 and the reconciliation statement in Form GSTR 9C - HELD THAT:- The impugned order reveals that the tax proposal was confirmed on the ground that the petitioner did not file any documents in proof of its reply. The petitioner had annexed the profit and loss account and the GSTR 9 and 9C returns along with reply dated 18.08.2023. In those circumstances, the conclusion that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. Upon receipt of show cause notice dated 18.08.2023, the petitioner replied on 18.09.2023 by annexing the returns under GSTR 9 and 9C and the profit and loss account. The impugned order was issued thereafter on 30.12.2023. 3. Learned counsel for the petitioner referred to the reply to the show cause notice and pointed out that the petitioner explained that goods transport agency services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is recorded as under: The taxpayer has asked for time to file reply. However despite a lapse of two months, the taxpayer did not file proof of documents in support of their claim in their replies or explained their stand in person. Therefore in the absence of proper documents it was construed that the taxpayer's have nothing to say in support of their claim. Also as the orders under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded for reconsideration. The petitioner is permitted to file any additional documents within two weeks from the date of receipt of a copy of this order. On receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of such additional documents from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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