9911796707
TMI Blog2024 (8) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... erned. Therefore, the impugned Assessment Order dated 22.12.2023 is set aside and the case is remitted back to the respondent subject to the petitioner paying 25% of the dispute tax from the Electronic Cash Ledger for the Assessment Year 2017-2018 and subject to the petitioner replying to the Show Cause Notice dated 22.09.2023 that preceded with the impugned Assessment Order dated 22.12.2023, within a period of 30 days from the date of receipt of a copy of this order. The impugned Assessment Order dated 07.09.2023 is also set aside and the case is remitted back to the respondent subject to the petitioner paying 25% of the dispute tax from the Electronic Cash Ledger for the Assessment Year 2020-2021, within a period of 30 days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t tax credit on the GST paid on commercial vehicle purchased for transportation of its staffs. However, the respondent has concluded that the petitioner has availed input tax credit. It is submitted that the credit was blocked and the same is evident from the returns. 6. It is submitted that merely because the credit was shown in the auto-populated returns in Form GSTR-2A ipso facto would not mean that input tax credit was availed by the petitioner in Form GSTR-3B for discharging the tax liability. That apart, it is submitted that the electronic records are available and therefore, the impugned Assessments Orders are liable to be set aside. 7. The learned Government Advocate for the respondent would submit that these Writ Petitions are liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 22.09.2023. 11. As far as the confirmation of demand vide Assessment Order dated 07.09.2023 for the Assessment Year 2020-2021 which is impugned in W.P.(MD) No.14444 of 2023 is concerned, there appears to be a nonapplication of mind. 12. Under these circumstances, the impugned Assessment Order dated 07.09.2023 is also set aside and the case is remitted back to the respondent subject to the petitioner paying 25% of the dispute tax from the Electronic Cash Ledger for the Assessment Year 2020-2021, within a period of 30 days from the date of receipt of a copy of this order. 13. The impugned Assessment Order 07.09.2023 for the Assessment Year 2020-2021 which stands quashed in this order shall be treated as Addendum to the Show Cause Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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