9911796707
TMI Blog2024 (12) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... aving been made by the petitioner vide letter dated 28.08.2023, the learned counsel for the respondent would submit that petitioner may submit their objections along with supporting documents and orders would be passed afresh. The impugned order is set aside. The petitioner shall treat the impugned order of assessment as a Show Cause Notice and shall submit its objections within a period of two (2) weeks from the date of receipt of a copy of this order along with relevant reconciliation statement and supporting documents/material - Petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. N. V. Balaji For the Respondent : Mr. V. Prashanth Kiran, Government Advocate. ORDER The present writ petition is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted its reply to the said Show Cause Notice on 28.08.2023 along with Annexures, whereby the petitioner reconciled ITC as contemplated under Entry 14 of Form GSTR-9C. The relevant extract is set out hereunder: Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of accounts.(GSTR9C Table 14): Description Value Amount of Total ITC Amount of eligible ITC availed Purchases 2721557008 655237897 655237897 Freight / Carriage 100507771 1000637 1000637 Power and Fuel Costs 22554564 Imported goods (Including received from SEZ) Rent and Insurance Expense 1098260 7803 7803 Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples Royalti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis that the petitioner had not filed the ITC register or line-wise item-wise purchase list or purchase invoices to substantiate their claim. It is submitted by the learned counsel for the petitioner that if the respondent authority was of the view that the documents filed were inadequate or insufficient, they ought to have put the petitioner on notice. The respondent authority has passed the orders without even intimating the petitioner of the need to furnish the documents in respect of all transactions. The petitioner would have furnished the same, if he was duly intimated. It was thus submitted that the impugned order suffers from violation of principles of natural justice, inasmuch as the petitioner had indicated in response to DRC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
