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TMI Blog2024 (7) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... vant invoices and e-way bills. With regard to the second issue, the petitioner pointed out that a supplier, whose registration certificate was cancelled cannot generate e-way bills. The petitioner enclosed relevant invoices, e-way bills and the supplier's returns as proof of payment of tax by such supplier. In the impugned order, there are no findings in respect of the first issue. As regards the second issue, the tax proposal was confirmed on the ground that the petitioner did not establish movement of goods by producing lorry receipts, weighment slips and payments made to the supplier. None of these documents were called for in the show cause notice which proceeded on a completely different basis. Therefore, the impugned order cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order contains no discussion or finding with regard to the first issue relating to availment of Input Tax Credit in respect of MS Scrap. As regards the second issue, he submits that the petitioner was not called upon to show cause in respect of movement of goods. He points out that the show cause notice referred to the fact that the supplier's registration was cancelled and that such supplier had not paid taxes. Apart from enclosing the relevant sales invoices and eway bills, he submits that the petitioner also enclosed proof of payment of tax by the supplier along with the reply dated 12.01.2024. 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. By relying on Sections 16 and 155 of applicable GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x proposal was confirmed on the ground that the petitioner did not establish movement of goods by producing lorry receipts, weighment slips and payments made to the supplier. None of these documents were called for in the show cause notice which proceeded on a completely different basis. Therefore, the impugned order cannot be sustained. 6. For reasons set out above, impugned order dated 28.04.2024 is set aside and the matter is remanded for re-consideration. The petitioner is permitted to submit an additional reply by enclosing all relevant documents with regard to movement of goods. Such additional reply shall be submitted within fifteen days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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