9911796707
TMI Blog2024 (10) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The petitioner has placed on record prima facie evidence that supplies were made by either EMC Pharmacy (HUF) or EMC Pharmacy, a partnership firm, during the relevant period. The invoices issued by the said entities indicate that tax was collected. It is asserted in the affidavit and in the petitioner's reply that such taxes were remitted to the Government. As regards tax on rent, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27.03.2024 is impugned on the ground of non application of mind. Upon receipt of show cause notice dated 19.01.2023, the petitioner replied on 08.01.2024. The impugned order dated 27.03.2024 was issued thereafter. 2. Learned counsel for the petitioner referred to the impugned order and pointed out that defect no.1 related to alleged non payment of tax in respect of the sale of medicines. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the tax proposal was confirmed by not taking such reply into account. 3. Mr. C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. As regards this assessment period, he submits that the factual aspects as to the identity of the supplier of medicines may be required to be reconsidered. 4. The petitioner has placed on record prima facie evidence that supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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