9911796707
TMI Blog2024 (9) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... pass a fresh order with the following conditions: i. The petitioner shall deposit 10% of the disputed tax of Rs. 31,56,386/-, within a period of six weeks from the date of receipt of a copy of this order. ii. The petitioner shall file a detail reply to the impugned Assessment Order, which stands quashed, within a period of thirty days from today. The impugned Assessment Order which stands quashed shall be treated as addendum to the Show Cause Notice dated 11.02.2021 issued to the petitioner, which preceded the impugned Assessment Order. Petition disposed off. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Naveen Kumar Moorthi for Mr. T. Shanmugam For the Respondents : Mr. T.N.C. Kaushik Additional Government Pleader ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific time for personal hearing. 7. It is further submitted that goods were not received by the petitioner and the petitioner had deliberately not paid the tax from Electronic Cash Register. The petitioner wrongly claimed/availed the Input Tax Credit towards the output tax liability based on the eligible Input Tax Credit. It is submitted that this act of the petitioner also warrants penalty as required under Section 74 of the respective GST enactments. It is therefore submitted that the impugned Assessment Order does not call for any interference. Hence, prays for dismissal of the writ petition. 8. It is submitted that the petitioner also appeared for a personal hearing on 12.04.2021 . However, without considering the same, the impugned As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case was heard on 12.04.2021 and on the same date, the impugned Assessment Order has been passed consisting of 105 pages, which is technically impossible as the petitioner was fully heard on the said date. 14. On the other hand, the learned Additional Government Pleader for the respondents would submit that the petitioner is beneficiary of illegitimate Input Tax Credit from the bogus traders namely, viz., M/s.Sri Devi Enterprises , M/s.JJ Traders and M/s.Jaya Trading Company . 15. In this connection, the learned Additional Government Pleader for the respondents has placed reliance on the decision of this Court in Tvl.Sahyadri Industries Limited Vs. State of Tamil Nadu , (2023) 115 GSTR 320. 16. Having considered the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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