9911796707
TMI Blog2024 (8) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2024 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... posals were confirmed without providing a personal hearing. As regards the rectification application, she contends that sufficient documents were annexed along with application dated 21.03.2024 by uploading the same on 26.03.2024. She points out that the order rejecting the rectification application refers to an annexure, but an annexure was not annexed to such order. In effect, she submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. On perusal of the impugned order, it is evident that the tax payer's reply and the documents annexed thereto were considered in respect of each defect dealt with therein. Upon such consideration, tax proposals relating to five defects were withdrawn / dropped. As regards defect no.5, it is recorded that the tax payer produced invoice copies and the purchase register. It is also recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectification of the order in original given the limited scope of Section 161 of applicable GST enactments. Nonetheless, in order to provide another opportunity to the petitioner to respond effectively to defect nos.5 and 6 in view of the additional documents, re-consideration is necessary in the interest of justice, albeit by putting the petitioner on terms. On instructions, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
