9911796707
TMI Blog2024 (2) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... fabricated documents - HELD THAT:- In order to establish that the transactions with M/s.Vetrivel Traders and M/s.Shri Vaari Steels were genuine, the petitioner is under an obligation to produce documents to establish purchase and receipt of the relevant goods. Such documents may be in the form of invoices, e-way bills, lorry receipts, delivery challans, bank statements and the like. In the commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent to consider and dispose of the representation dated 08.01.2024 within thirty days from the date of receipt of further documents from the petitioner after taking into account all documents produced by the petitioner to establish that the transactions were genuine. - Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.G.Natarajan For the Respondent : Mrs.K.Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned counsel for the petitioner submits that the action of blocking ITC has prejudiced the petitioner and the petitioner is no longer in a position to file returns by availing ITC. He also submits that the respondent has failed to act on the request for releasing the block on ITC. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice on behalf of the respondent. She submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gards the documents relating to transactions with M/s.Vetrivel Traders, it appears from communication dated 08.12.2023 that the said documents were provided later to the respondent. It is unclear from the documents on record as to whether documents pertaining to purchases from M/s.Shri Vaari Steels were provided. In any case, the petitioner is under an obligation to provide the same. 6. Since a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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