9911796707
TMI Blog2024 (2) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 passed by Assistant Commissioner State Tax, Lucknow thereby creating demands of Rs. 2,85,58,320/- against the petitioner. The petitioner has also challenged the order dated 25.10.2023 passed on the appeal by Additional Commissioner Grade - 2 (Appeal)-V, State Tax, Lucknow. 3. It has been submitted by learned counsel for the petitioner that the petitioners are a private limited firm registered under the provisions of Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the Act of 2017) having its registration No.GSTIN-09AABC07253MIZZ. Petitioner-firm undertakes the business operations of as an advertising agency handling domains of indoor digital prints and outdoor advertising. It is further stated that they are doi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t survey of the business premises of the petitioner was undertaken where documents and registers which were available on the business premises were seized from which it transpires that the petitioner has been conducting business from two accounts of the bank, namely, Karur Vysya Bank and one of the accounts Rs. 405.38 lakhs have been transferred while from other account Rs. 129.95 lakhs have been received and it was stated that a total transaction of Rs. 535.33 lakhs was done by the petitioner during the said period. It was further stated that for the said period the petitioner had filed his report of GSTR Form 3 B and disclosed business only for an amount of Rs. 207.988 lakhs and accordingly the remaining amount of Rs. 327.35 lakhs was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner never demanded a copy of the SIB report. 10. Undoubtedly, from the aforesaid written instructions it is clear that the SIB report was never given to the petitioner and there is no dispute with regard to the same. Undisputedly, the entire assessment having been made on the basis of the SIB report it was incumbent upon the the adjudicating authority to have provided a copy of the same to the petitioner while issuing notice to him and not giving a copy of the SIB report has severely prejudiced the case of the petitioner and this Court has no hesitation in holding that the proceedings were in gross violation of the principles of natural justice. 11. Wherever any person is asked to give his response and the charges are bases on certain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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