9911796707
TMI Blog2024 (3) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... were referred to therein. All the documents submitted by the petitioner, such as purchase documents, Government approvals, copies of sale deeds to customers, documents relating to development fees paid to the Government and the statement relating to purchase of goods were taken into account. It is evident that the assessing officer engaged with the evidence placed on record by the petitioner and entered findings after appraising such evidence. It cannot be said that a reasonable opportunity was not provided to the petitioner and that the order is a consequence of non application of mind. In these circumstances, no case is made out to warrant interference in exercise of discretionary jurisdiction. The appropriate recourse for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence to prove the nature of business carried on by the petitioner. In those circumstances, it was proposed to impose GST and the petitioner was called upon to show cause. The petitioner replied to such show cause notices. The impugned assessment orders were issued thereafter on 08.09.2023 and 11.09.2023 respectively in respect of the relevant assessment years. The writ petitions were filed in the above facts and circumstances. 3. Learned counsel for the petitioner submitted that the business carried on by the petitioner is exempted from GST under Schedule III of applicable GST statutes. In response to the show cause notice and during personal hearing, he submitted that the petitioner placed on record all relevant documents, including docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders, it is noticeable that the reply submitted by the petitioner on several dates were referred to therein. All the documents submitted by the petitioner, such as purchase documents, Government approvals, copies of sale deeds to customers, documents relating to development fees paid to the Government and the statement relating to purchase of goods were taken into account. Eventually, the assessing officer concluded as under in the operative portion of the order in W.P.No.5047 of 2024: In tax payer letter dated: 8-11-2022, they have stated the project as Jasmine Valley Phase-I, but no details have been provided as how many projects and how many phases have been made for the specific period. The tax payer have not made any clear justificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, no case is made out to warrant interference in exercise of discretionary jurisdiction. The appropriate recourse for the petitioner would be to carry these assessment orders in appeal before the appellate authority. 7. These writ petitions were filed in January 2024 after orders were issued on the rectification petitions on 05.01.2024. In these circumstances, if appeals are presented by the petitioner within a period of 15 days from the date of receipt of a copy of this order, the appellate authority is directed to consider and dispose of the same on merits without going into the question of limitation. 8. These writ petitions are disposed of on the above terms. There will be no order as to costs. Consequently, connected miscel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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