9911796707
TMI Blog2024 (3) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... arded - issuance of fake invoices - HELD THAT:- The documents produced by the petitioner along with the reply to intimation and reply to show cause notice were disregarded and the assessing officer reproduced the statements from the show cause notice. Since there was no application of mind, the impugned assessment order is not sustainable. The impugned assessment order dated 23.08.2023 is quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2023 alleging that the petitioner had availed of Input Tax Credit (ITC) fraudulently, the petitioner replied on 15.06.2023 refuting the charge and attaching requisite documents. A show cause notice dated 26.07.2023 followed. In such show cause notice, it was stated that certain suppliers were issuing fake invoices and that the petitioner was a beneficiary thereof. The petitioner replied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to the petitioner. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the onus is on person availing ITC to produce all documents to establish the genuineness of the transaction. In spite of being put on notice that fake invoices were generated by Jai Bhairav Stones, he contended that the petitioner did not place on record all relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for your claim. Hence, the proposal is confirmed and the taxable person is here by Further, advised to pay the amount of tax as ascertained above along with the amount of applicable interest calculated up to the date of payment of duesand penalty under section 74(5) by 30.08.2023. Failing which action will be initiated against you as per the procedures laid down in the provisions of the TNGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
