9911796707
TMI Blog2024 (9) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... ness, purchased a commercial vehicle - HELD THAT:- From the copy of the reply on record, it appears that no documents were uploaded while filing such reply. Therefore, the petitioner undoubtedly failed to substantiate the contention that the purchase was in furtherance of business and outside the scope of sub-section (5) of Section 17 of applicable GST enactments. Nonetheless, the relevant invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in original dated 04.08.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner. 2. The petitioner asserts that she is engaged in the business of dealing in construction material. Upon receipt of show cause notice dated 24.06.2023, the petitioner replied on 25.07.2023 by stating that a commercial vehicle was purchased. 3. Learned counsel for the petitioner submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as much as the petitioner cannot claim that he was unaware of proceedings. 5. The petitioner's reply is on record and reads as follows: Commercial vehicle lorry purchased furtherance of business From the copy of the reply on record, it appears that no documents were uploaded while filing such reply. Therefore, the petitioner undoubtedly failed to substantiate the contention that the purchase w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of additional documents from the petitioner. 7. The writ petition is disposed of on the above terms without any order as to costs. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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