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2024 (10) TMI 1233

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..... oner - HELD THAT:- The reply dated 24.01.2024 from the petitioner clearly indicates that six volumes of documents containing several material documents such as purchase orders, tax invoices, e-way bills, weighment slips, bank statements, etc. were submitted by the petitioner. Although the impugned order contains a discussion on the e-way bills, there is no discussion on the other documents submitt .....

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..... R RAMAMOORTHY For the Petitioner: Mr. N.Murali For the Respondents: Mr. C.Harsha Raj Addl. Govt. Pleader ORDER An order dated 02.04.2024 is the subject of challenge in this writ petition. 2. Pursuant to show cause notice dated 10.02.2023, an order dated 30.10.2023 was issued. Such order was challenged in W.P.No.36439 of 2023. By order dated 03.01.2024, the order impugned therein was set aside and .....

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..... efore, learned counsel submits that the impugned order is vitiated by non-consideration of material documents filed by the petitioner. 4. Mr. C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He refers to the discussion on the e-way bills in the impugned order and submits that specific reasons are set out in the impugned order for rejecting the e-way bills. He .....

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..... on. In order to protect revenue interest to an extent, it is necessary to put the petitioner on terms. On instructions, learned counsel for the petitioner agrees that the petitioner would remit 5% of the disputed tax demand, as a condition for remand. 6. For reasons set out above, the impugned order dated 02.04.2024 is set aside on condition that the petitioner remits 5% of the disputed tax demand .....

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