9911796707
TMI Blog2024 (1) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... n of documents - HELD THAT:- The petitioner did not submit any documents relating to movement of goods, mode of transport and physical movement of goods, and that the proposal for levy of tax, penalty and interest is found to be in order as a consequence. The petitioner has placed on record invoices and E-way bills relating to the relevant purchases. The E-way bills contain details of not only the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.TNC.Kaushik, AGP (Taxes) ORDER In these two writ petitions, two separate impugned orders dated 03.07.2023 relating to the financial years 2020-21 and 2021-22 are assailed. 2. The petitioner asserts that he is engaged in the business of dealing in copper waste and scrap of primary cells, primary batteries and electric accumulators. Pursuant to an inspection carried out at the premises, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to account by the Assessing Officer. In particular, he referred to the conclusion recorded at page 181, internal page 10 of the order. 4. Mr.TNC.Kaushik, learned Additional Government Pleader (Taxes), accepts notice on behalf of the respondents. He points out that a statutory appeal was available in respect of the impugned order. He also points out that the ITC claim was rejected for non submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive to their objections and hence the proposals for the levy of tax, penalty and interest are found to be in order and hence the proposals are confirmed. 6. The above extract contains the findings that the petitioner did not submit any documents relating to movement of goods, mode of transport and physical movement of goods, and that the proposal for levy of tax, penalty and interest is found to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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