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TMI Blog2024 (12) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... him only after the receipt of the impugned order. Since the documents form a substantial basis of the impugned order as stated in the impugned order itself, the petitioner should have been furnished copies or at least made aware in the show cause notice that such documents were proposed to be used against the petitioner. Since this was not done, the petitioner that there has been a failure of natural justice. Only on account of the failure of natural justice and without adverting to the merits, the impugned order dated 30 April 2024 is set aside, and the the matter remanded for fresh decision following law. However, the respondents must furnish the documents at Sr.No.1, 2 and 3 referred to in the references in the impugned order and any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st three documents, which are extensively relied upon and even quoted in the impugned order, were neither referred to in the show cause notice nor were the copies of such documents ever supplied to the petitioner. He submits that, as a result, the petitioner had no opportunity to deal with these documents, though the impugned order extensively relies upon the same. This, he submits, amounts to a gross violation of natural justice and fair play. 7. Ms. Vyas, learned Addl. GP, refers us to the Affidavit of Mr. Sanjay Nikam, Joint Commissioner of State Tax, and points out that during the final hearing, Mr. Jagdish Gokhle (STP) was made aware of certain statements. Therefore, this cannot be a case of breach of natural justice. 8. Ms. Vyas submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AGHS3150M1ZU from the office of the Assistant Commissioner of State Tax, MUM-INV-D-050, INV-C, Cabin no. 06, G wing, 8th floor, New Building, Mazgaon, Mumbal-10. (4) Intimation of tax ascertained as being payable under section 73(5)/74(5) r/w Rule 142 In FORM GST DRC-01A issued by this office ref. No: ZD270523046355E, Date: 25/05/2023 and served upon you through e-mail and common portal. (5) Taxpayer's reply on Common portal in PART-B of GST-DRC-01A (Ref-ZD2706230488922 on 27.06.2023) Is received. (6) Show cause Notice under Section 73 (1) r/w Rule 142 In FORM GST-DRC-01 issued to taxpayer by this office having Ref. No-ZD2709230275480, dated-12/09/2023 and served upon you through e-mail and common portal. (9) Taxpayer has uploaded expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n FMCG trading business. In guise of FMCG business, bogus/fake sale invoices were issued without actual movement of goods. Mr. Khona further stated that the recipients of this invoices make payments by the way of RTGS in to account of M/s Jash Dealmark Ltd and thereafter M/s Jash Dealmark Ltd deducting the commission of 2% return the remaining amount in cash to the respective recipients of invoices. Mr. Gokhale argued that he didn't have any opinion on Mr. Khona's statement. He relied on his clients documents. 14. Ms. Vyas admitted that Mr. Sanjay was not present during the final hearing of the matter before the Adjudicating Authority. Therefore, we fail to understand the basis of the above statement, which is now relied upon. Be th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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