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TMI Blog2019 (8) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties and having gone through the materials on record, more particularly, the grounds of challenge which have been raised in the memo of writ-application, we are of the view that the respondents should at the earliest frame the assessment in accordance with law. Let this exercise be completed within a period of three months from the date of receipt of this order. Once the assessment is fram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn the sum of ₹ 10,14,036/collected during the course of spot visit carried out by the Department on 04.04.19; ( b) alternatively, direct the Department to frame the assessment or provisional assessment pursuant to the spot visit carried out on 04.04.19 after affording reasonable opportunity to the petitioner to furnish submissions along with relevant documentary e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The CGST Act , 2017 ], the amount referred to above was recovered on the premise that certain Input Tax Credit was not allowable and that there was some difference in the stock. It is the case of the writ-applicant that the amount, which came to be recovered from him, is without any authority of law or without following any due procedure in that regard. 4. Mr. Tushar Himani, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me the assessment in accordance with law. Let this exercise be completed within a period of three months from the date of receipt of this order. Once the assessment is framed, it shall be open for the writ-applicant to thereafter proceed further in accordance with law. 7. With the above, this writ-application is disposed of. Rule is made absolute to the aforesaid ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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