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2024 (5) TMI 1025

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..... ause notice, where the petitioner claimed to have filed a partial response, disputed by the respondents initially - HELD THAT:- At this stage without making any observation on the merits of the case, we deem it appropriate to consider the present writ petition on the strength of ratio of Whirlpool Corporation [ 1998 (10) TMI 510 - SUPREME COURT] , Magadh Sugar Energy Ltd.[ 2021 (10) TMI 691 - SUPR .....

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..... rty to supplement to his partial reply by way of detailed reply within one week from today. - Hon'ble Shri Justice Raj Mohan Singh And Hon'ble Shri Justice Vivek Jain For the Petitioner : Shri Aditya Chhajed-Advocate For the Respondents : Shri Siddharth Sharma - Advocate ORDER The petitioner has preferred this writ petition against the order dated 13.03.2024 passed by the Assessing Offic .....

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..... se notice was issued on 06.03.2024 and the order was passed on 13.03.2024. The Assessee made response to the show-cause notice dated 06- 03-2024 on 08-03.2024, but the assessee responded in a very unclear manner. The assessee simply submitted that the assessee made purchase from unbranded entities and made contention that these were exempted purchases. But, the entities from which purchase were ma .....

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..... se of goods from unregistered GST entities, the amount of purchase consideration from the referred 8 parties remained unexplained. Perusal of aforesaid conclusion would make it abundantly clear that the reply dated 08.03.2024 has not been considered by the assessing officer in any manner. 5. At this stage without making any observation on the merits of the case, we deem it appropriate to consider .....

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..... the assessing officer to pass a fresh order in accordance with law, preferably within one month from the date of receipt of certified copy of this order. The assessee would also be at liberty to supplement to his partial reply by way of detailed reply within one week from today. On receipt of the reply by the assessee, the Assessment Officer shall proceed to take up the case and decide the same w .....

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