9911796707
TMI Blog2024 (10) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to purchase of goods were taken into account. Thus, it is evident that the assessing officer engaged with the evidence placed on record by the petitioner and entered findings after appraising such evidence. It cannot be said that a reasonable opportunity was not provided to the petitioner and that the order is a consequence of non application of mind. In these circumstances, no case is made out to warrant interference in exercise of discretionary jurisdiction. The appropriate recourse for the petitioner would be to carry these assessment orders in appeal before the appellate authority. These writ petitions were filed in January 2024 after orders were issued on the rectification petitions on 05.01.2024. In these circumstances, if appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued thereafter on 06.10.2023 in respect of the relevant assessment years. The writ petitions were filed in the above facts and circumstances. 3. Learned counsel for the petitioner submitted that the business carried on by the petitioner is exempted from GST under Schedule III of applicable GST statutes. In response to the show cause notice and during personal hearing, he submitted that the petitioner placed on record all relevant documents, including documents relating to purchase and sale of lands. He also submitted that the petitioner had provided particulars of goods purchased for carrying on the business. By referring to the impugned order, learned counsel pointed out that such order itself indicates that the petitioner had provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government and the statement relating to purchase of goods were taken into account. Eventually, the assessing officer concluded as under in the operative portion of the order in W.P.No.5476 of 2024: The tax payer is not able to produce concrete evidences to prove their nature of business. In every reply, they describe the nature of business, but do not give any documentary and quantitative prove the same. Instead they make repeated statements as they are ready to provide. But did not submit anything as called for in all the notices. No clear documents specifying the survey no and other plot details for the project have been provided. No clear details on the purchases made as Ledger copies, and details on sale of plots as Bank account deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and entered findings after appraising such evidence. It cannot be said that a reasonable opportunity was not provided to the petitioner and that the order is a consequence of non application of mind. In these circumstances, no case is made out to warrant interference in exercise of discretionary jurisdiction. The appropriate recourse for the petitioner would be to carry these assessment orders in appeal before the appellate authority. 7. These writ petitions were filed in January 2024 after orders were issued on the rectification petitions on 05.01.2024. In these circumstances, if appeals are presented by the petitioner within a period of 15 days from the date of receipt of a copy of this order, the appellate authority is directed to con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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