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TMI Blog2021 (3) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner earlier, as the aforesaid observation is only incidental and merely to support the conclusion of the officer that the PG Renewables Pvt. Ltd. was not functioning or transacting during the period in question. The conclusion in the order of assessment is to the effect that has not produced any material in support of its contentions either by way of receipts or contemporaneous material. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned. 3. The petitioner had originally challenged assessment dated 24.01.2020 for the same period by way of a writ petition in W.P.No.12271 of 2020, which was disposed on 08.10.2020. Since there was a violation of principles of natural justice, the impugned order of assessment was to be treated as a show cause notice in response to which the petitioner would file a preliminary reply withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of its registration i.e., on 01.03.2014. 5. Communication dated 29.10.2020 puts the petitioner to notice that the registration certificate of the seller was cancelled with effect from 31.03.2014 for non-filing of monthly returns, no tax payments have been made by the seller from the date of registration and according to the data available in the Department, there were mismatches betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was issued on 27.11.2020 crystallizing the issue for assessment specifically calling for the production of lorry receipts or any other document to evidence outward movements of goods. The director of the company was called for a personal hearing. 8. The petitioner, in subsequent replies dated 28.11.2020, 03.12.2020 and 04.12.2020 has informed the officer that the directors were pre-occupied a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment is to the effect that has not produced any material in support of its contentions either by way of receipts or contemporaneous material. This is a question of fact. I thus find no legal flaw or fallacy in the impugned order warranting interference under Article 226 of the Constitution of India. 10. This writ petition is dismissed in the above terms. Connected miscellaneous petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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