9911796707
TMI Blog2022 (11) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... aspur, Delhi is not in her control or possession and the transactions under scrutiny which were undertaken by Superior International and M/s Nandi Traders were carried out in a bank account which is not operated by the Petitioner, are all factual pleas which will be determined by the AO during the assessment proceedings after examine the evidence. We are certain that during the reassessment proceedings the AO will duly consider and adjudicate all the pleas of the Petitioner, including the plea of the fraud in obtaining the GST Number and the bank account. The petition is disposed of with the liberty to the Petitioner to raise all her pleas and contentions before the Assessing Officer. We make it clear that we have not examined the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to beneficiary entities. It is stated therein that the Assessee, Mrs. Sangeeta Arora, is one of the beneficiaries of the said bogus transaction and she has entered into transactions to the tune of Rs. 6,62,23,609/- with M/s Nandi Traders. 3. Learned counsel for the Petitioner states that the Assessee has not transacted with M/s Nandi Traders and her Permanent Account Number (PAN) has been misused to register the impugned GST number. He states that the Assessee has reported this fraud and lodged the complaint before the statutory authorities including the GST Officer and the police authorities. He states that the Petitioner has taken steps to report the fraud to the GST Officer and that the GST Number stands cancelled. He states that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... competent to determine the veracity of the pleas raised by the Petitioner, which include the misuse of her PAN as well as the use of an illegal bank account. 7. The Petitioner s plea that the GST Number, which is registered at the premises in Libaspur, Delhi is not in her control or possession and the transactions under scrutiny which were undertaken by Superior International and M/s Nandi Traders were carried out in a bank account which is not operated by the Petitioner, are all factual pleas which will be determined by the AO during the assessment proceedings after examine the evidence. We are certain that during the reassessment proceedings the AO will duly consider and adjudicate all the pleas of the Petitioner, including the plea o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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