9911796707
TMI Blog2024 (9) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... DER An order in original dated 30.12.2023 is assailed on the ground that the respondent failed to consider the petitioner's reply and instead confirmed the audit observations in the form of an adjudication order. 2. The petitioner is engaged in the business of purchasing and selling recharge coupons of Sun TV and Vodafone. Upon receipt of audit observations, the petitioner responded thereto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sub-section (5) of Section 17. In spite of such reply, he submits that ITC was denied on the ground that the petitioner did not submit the relevant tax invoice. By referring to the relevant tax invoices, learned counsel submits that if such tax invoice had been called for, the petitioner would have produced the same. The next aspect dealt with by learned counsel pertains to the alleged purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel was alleged non maintenance of stock registers. On this issue, he pointed out that the petitioner replied by stating that the transactions are exclusively through an online portal. He also pointed out that the audit report records that maintenance of stock register is inapplicable. 4. In response to these contentions, Mr. T.N.C.Kaushik, learned Additional Government Pleader, who accepts notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also placed invoices on record. In these circumstances, reconsideration is necessary on this issue. The second issue pertains to the alleged purchase of goods falling under HSN 85171110. In response, the petitioner asserted that it deals with online recharge coupons and not mobile phones. At the time of audit, the petitioner has produced extensive documents relating to the nature of business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e audit report indicates that it is inapplicable to the nature of services provided by the petitioner. 7. For reasons set out above, the impugned order is unsustainable and is hereby set aside. As a corollary, the matter is remanded for reconsideration by the respondent. After providing a reasonable opportunity to the petitioner, including a personal hearing, the respondent is directed to pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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