9911796707
TMI Blog2024 (7) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : SRI. JASMIN M.M.-GP JUDGMENT The present writ petition has been filed impugning the assessment order dated 28.12.2023 passed by the respondent under the provisions of Section 73(1) of the CGST/SGST Act, 2017 read with Section 20 of the IGST Act, 2017. 2. The impugned order has been challenged only on the question that on verification of the Profit and Loss Accounts, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was not asked to submit all the credit notes and invoices etc. and without giving further opportunity to produce all the documents and evidence, the assessment order has been passed, which is impugned in this writ petition. 4. The submission of the learned Senior Counsel Sri. A. Kumar is that had the assessing authority asked the petitioner to produce all the documents and evidence, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d substantiate his claim by producing the original invoices. The assessing authority had not done so and I propose to pass the order. 7. I am therefore of the view that the matter can be remanded back to the assessing authority to pass fresh orders. The petitioner is directed to appear before the assessing authority with all the relevant evidence and materials in support of his claim on 02.04.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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