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TMI Blog2024 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... tions along with relevant documentary evidence. If any such objections are filed, the respondent shall consider the same and pass a speaking order in accordance with law after affording an opportunity of reasonable hearing to the petitioner. The Writ Petition challenging the order passed in the rectification petition filed by the petitioner, it was submitted by both the learned counsel for the petitioner as well as the learned Additional Government Pleader for the respondent that in view of the fact that the impugned order of assessment is now being set aside, nothing survives for adjudication in the said Writ Petition - Petition dismissed. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr.Raghavan Ramabadran For the Respondent : Mr.R.Sureshkumar Additional Government Pleader (In both cases) COMMON ORDER The Writ Petitions are filed challenging the impugned order of assessment dated 30.06.2023 and the consequential order dated 12.09.2023 passed in the rectification petition filed by the petitioner. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacture of paper, paperboard in India with focus on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2023, wherein, 31 out of the 38 defects were confirmed, which is the subject matter of challenge in the present Writ Petitions. 5. The impugned order of adjudication is challenged on the premise that the it has been passed without dealing with the petitioner's objections and without assigning any reasons for rejecting the detailed objection filed by petitioner, thus suffers from non-application of mind and also from the vice of being a non-speaking order. 6. In this regard, the learned counsel for the petitioner would point out two instances, which would indicate that the impugned order has been made in great haste and in gross non-application of mind to the material on record, which reads as follows: (i) Defect No.12: The claim of ITC made in the assessment year 2018-2019 was rejected on the premise that the same was blocked in the financial year 2017-2018. As regards the said defect, the petitioner had submitted a detailed objection stating that the ITC as per the audit financial statement was availed only by adding the credit of Rs. 5,98,79,346/- from the ITC received in the year 2017-2018, but availed in the year 2018-2019. It was also submitted that the audit pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC of Rs. 583241771/- which availed ITC in 2018-19. The following table showing the excess availing ITC during 2018-19. Sl.No Particulars ITC VALUE 1 ITC availed in 2018-2019 533658886 2 LESS: ITC booked in 2018-19, But availed in 2019-20 10296461 3 TOTAL 523362425 4 Add the ITC received in 2017-18, But availed in 2018-19 59879346 5 TOTAL 583241771 6 LESS : ITC availed as per audited financial statements 523362425 7 Discrepancy 59879346 It is submitted that the petitioner made the claim of ITC as per the audited financial statement, shown in Column A, however, in Column B, the petitioner had inadvertently stated it to be 'nil'. The petitioner had explained the said discrepancy in its detailed objections. However, the entire objection was rejected by the respondent by merely stating as follows: ''The objection filed by the dealer not convincing and are not acceptable. Hence, the notice already issued proposing to levy tax of Rs. 5,98,79,346 is hereby ordered to be confirmed.'' (ii) Defect No.27: By referring to Defect No.27, it was pointed out that the same related to ITC availed in electronic credit ledger, where there was difference between GSTR-3B, GSTR-2A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC can be taken on the basis of invoices received for purchase of goods and services on the basis of documents under section 16 CGST Act 2017. Hence the point raised that the ITC has to be availed to the extent as reflecting in GSTR-2A is without any authority of law during the material period. Since the credit has been taken based on tax invoice documents as prescribed under section 16 of CGST Act 2017, the same are eligible under section 16 ibid for ITC. We submit that the ITC can be taken on the basis of invoices received for purchase of goods and services on the basis of documents under section 16 TNGST/CGST Act 2017. In this connection we rely on the Judgment dated 13/12/2021 of Honorable Calcutta High Court in WPA No.23672 of 2019 in the case of M/s LGW Industries others Vs Union of India others as reported in 2021-VIL 868-Cal wherein it has been held that the ITC has to be allowed on the basis of documents and not on the basis of ITC available under GSTR-2A. In this connection we also rely on the Honorable Madras High Court judgment in the case of D.Y.Beathel Enterprises Vs State Tax Officer (Data cell) Tirunelveli, as reported in 2022 (58) GSTL 269 (Mad) which is a jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is another figure, wherein, ITC disallowed was shown as Rs. 82,60,354/-. However, in the final portion of the order, wherein, the entire tax liability is determined, it shows that ITC is disallowed to the extent of Rs. 4,68,68,005/-. It is submitted by the learned counsel for the petitioner that the sum of Rs. 11,32,128/- relates to Defect No.12 and the same has been adopted while dealing with Defect No.27, which clearly demonstrates that there has been gross non-application of mind to the facts and material on record. 7. The learned counsel for the petitioner would submit that the above infirmities are only illustrative and that the objections in respect of all the defects have been rejected in one line, although the petitioner has filed a detailed objection along with annexures running to more than 60 pages. 8. At this juncture, the learned Additional Government Pleader appearing for the respondent would submit that the respondent would re-do the entire assessment. 9. In view thereof, the impugned order of assessment dated 30.06.2023 is set aside and the Writ Petition in W.P.(MD).No.23677 of 2023 stands disposed of. The impugned order of assessment shall be treated as a show caus ..... 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