9911796707
TMI Blog2024 (6) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... y, learned advocate appearing for the petitioners by drawing attention of this Court to the assessment order submits that although, the aforesaid assessment was conducted on the basis of the information and materials received from the office of the DDIT (Investigation), U2 (1), Kolkata as also the incident report shared by the GST department, the aforesaid documents had not been made over to the petitioners which has the effect of vitiating the aforesaid order. 4. It is further submitted that out of 5 entities appearing at page 181 of the writ petition who are alleged as fake entities, the GST department had proceeded against only four of them. However, in the present case all the 5 entities have been treated to be fake entities and the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice caused the information to be made available to the petitioner. In support of his contention Mr. Rai has placed before this Court a print out of the original email communication dated 23rd March 2022 which had been forwarded to him, enclosing therewith all informations based on which such proceeding had been initiated. 8. The relevant documents as made over in Court today by Mr. Rai are retained with the record. 9. By drawing attention of this Court to the order under Section 148A (d) of the said Act, Mr. Rai submits that no new information has been disclosed in the assessment order. The aforesaid order under Section 148A (d) of the said Act would demonstrate the circumstances leading to initiation of proceeding under the said prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 148A (d) of the said Act. 13. Be that as it may, since the petitioner has an alternative remedy in the form of an appeal, I am of the view that all these points can be agitated by the petitioner before the appellate authority and if the petitioner files an appeal before the appellate authority and makes an application for disclosure of the documents and other information, it shall be open to the appellate authority to consider the same, subject to the appeal being registered upon condonation of delay, in accordance with law. 14. I make it clear that I have not gone into the merits of the case and it shall be open to the petitioner to raise all points before the appellate authority, if so advised. 15. With the above observations a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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