9911796707
TMI Blog2024 (10) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on by the petitioner is not liable to GST on account of the exemption in Section 7 read with Schedule 3 of applicable GST statutes, the petitioner surrendered the GST registration obtained previously. In these circumstances, the petitioner received a notice in Form GST ASMT-14. Such notice was replied to. Thereafter, show cause notices were issued in May 2023 stating that the petitioner had not produced project wise details of work done in every financial year. It was further stated therein that there is no concrete evidence to prove the nature of business carried on by the petitioner. In those circumstances, it was proposed to impose GST and the petitioner was called upon to show cause. The petitioner replied to such show cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory appeals would be filed against the assessment orders. Even otherwise, he submits that the impugned assessment orders indicate clearly that the assessing officer applied his mind to the materials placed on record and entered findings based upon appraisal of such evidence. Consequently, he submits that the impugned assessment orders do not warrant interference in exercise of discretionary jurisdiction under Article 226 of the Constitution of India. 5. On examining the impugned assessment orders, it is noticeable that the reply submitted by the petitioner on several dates were referred to therein. All the documents submitted by the petitioner, such as purchase documents, Government approvals, copies of sale deeds to customers, documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f roads and drainage lines, could not be accepted. There is no concrete evidences to prove their nature of business and their commodity as per registration is 25231000-PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS CEMENT CLINKERS. And it is also clear that they are engaged in construction services also. The tax payer have also not given the detailed Abstract of all the work done during the year. No valid supporting documents submitted for the Purchases and Sales as per Profit & Loss Account." Substantially similar orders were issued in matters relating to other assessment years. 6. Thus, it is evident that the assessing officer engag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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