9911796707
TMI Blog2024 (7) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... to contest the tax demand on merits - wrongful availment of ITC - Challenge to assessment order - HELD THAT:- On perusal of the petitioner's reply, it appears that the petitioner submitted original tax invoices, the ledger account pertaining to the supplier concerned, bank statement and relevant GSTR returns. The petitioner does not appear to have submitted eway bills, lorry receipts, weighmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of a copy of this order - Petition is disposed off by way of remand. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. B. Manoharan For the Respondent 1 : Mr. V. Prashanth Kiran, GA (T) ORDER An order dated 30.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. In respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18.03.2024 in relation to the bank account of the petitioner. 4. Learned counsel for the petitioner seeks another opportunity for the petitioner to place all relevant documents on record and contest the tax claim on merits. On instructions, he submits that the petitioner agrees to remit 20% of the disputed tax demand as a condition for remand. 5. Mr.V.Prasanth Kiran, learned Government Advocate, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examining the impugned order, it appears that the tax proposal was confirmed largely on the ground that there was no proof of actual movement of goods. By taking into account the nature of documents submitted by the petitioner, which include the bank statement showing payments made to the supplier, the GSTR 2A indicating the availability of ITC, it is just and appropriate that the petitioner be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of additional documents from the petitioner. As a consequence of the impugned order being set aside, the order of attachment is raised. 8. W.P.No.16633 of 2024 is disposed on the above terms without any order as to costs. Consequently, W.M.P.Nos.18255, 18256 and 18257 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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